https://gcc.gnu.org/bugzilla/show_bug.cgi?id=37173

--- Comment #4 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
In the same document I also see

7.2.1.2 Intrinsic assignment statement

1 An intrinsic assignment statement is an assignment statement that is not a
defined assignment statement (7.2.1.4).

In an intrinsic assignment statement,
...
(5) if the variable is of type character and of ISO 10646, ASCII, or default
character kind, expr shall be of ISO 10646, ASCII, or default character kind,
(6) otherwise if the variable is of type character expr shall have the same
kind type parameter,
...

which seems to conflict with

"For an intrinsic assignment statement where the variable is of type character,
if expr has a different kind type parameter, each character c in expr is
converted to the kind type parameterof the variable by ACHAR(IACHAR(c),
KIND(variable))"

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