https://gcc.gnu.org/bugzilla/show_bug.cgi?id=66544

--- Comment #1 from Gerhard Steinmetz <gerhard.steinmetz.fort...@t-online.de> 
---
Originally not the above z0.f90, but this code was thought as test case :

$ cat z0.f90
   module m
   contains
      function f() result(z)
         procedure(f), pointer :: z
      end
   end module


$ gfortran -g -O0 -Wall -fcheck=all -fno-frontend-optimize -fimplicit-none -c
z0.f90

But anyway, the result is the same.

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