https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85797
--- Comment #5 from Dominique d'Humieres <dominiq at lps dot ens.fr> --- > Revised patch that also addresses PR83515: The patch fixes the ICE. Compiling the tests z2.f90 or z3.f90 gives the error 2 | c = transfer(a, a) | 1 Error: Cannot convert PROCEDURE to REAL(4) at (1) or 2 | c = transfer(b, a) | 1 Error: Cannot convert PROCEDURE to REAL(4) at (1)