https://gcc.gnu.org/bugzilla/show_bug.cgi?id=70260
--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> --- ifort says: t.f90(3): error #6643: This statement is incorrectly positioned. procedure g ------^ t.f90(3): error #8168: Parentheses are required after the PROCEDURE keyword. procedure g ------^ t.f90(10): error #6684: This is an incorrect value for a kind type parameter in this context. [KIND] character(kind=kind(gkind())) :: x ---------------------^ t.f90(7): error #6793: The POINTER attribute is required g => 1 ------^ t.f90(8): error #6377: FUNCTION must be present on the end-function-stmt of an internal or module function end ^ and more errors.