The following code does not give a warning:

CHARACTER(2) FUNCTION ctbgt() RESULT(ctab)
END function ctbgt

Only if one removes either the RESULT or changes CHARACTER in, e.g., INTEGER a
warning is shown.

w/ RESULT and INTEGER:
  warning: Function return value not set
w/o RESULT:
  warning: Function does not return a value

 * * *

Similarly for INTENT(OUT) arguments of procedures:

SUBROUTINE ctbgt(ctab)
  INTEGER, intent(out) :: ctab
END SUBROUTINE ctbgt


-- 
           Summary: Intent(out) and character functions with RESULT: Value-
                    not-set warning
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Keywords: diagnostic
          Severity: normal
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: burnus at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=34296

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