https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90539
--- Comment #14 from Martin Liška <marxin at gcc dot gnu.org> --- Ok, so I isolated that to a single file and one gfc_conv_subref_array_arg call. Problematic file is netcdf/netcdf.f90 and the gfc_conv_subref_array_arg call happens for: (gdb) p *expr $3 = { expr_type = EXPR_VARIABLE, ts = { type = BT_REAL, kind = 8, u = { derived = 0x0, cl = 0x0, pad = 0 }, interface = 0x0, is_c_interop = 0, is_iso_c = 0, f90_type = BT_UNKNOWN, deferred = false, interop_kind = 0x0 }, rank = 1, shape = 0x0, symtree = 0x27d3570, ref = 0x2b83f20, where = { nextc = 0x23bc358, lb = 0x23bc230 }, base_expr = 0x0, is_boz = 0, is_snan = 0, error = 0, user_operator = 0, mold = 0, must_finalize = 0, no_bounds_check = 0, external_blas = 0, do_not_resolve_again = 0, do_not_warn = 0, representation = { length = 0, string = 0x0 }, value = { logical = 0, iokind = M_READ, integer = {{ _mp_alloc = 0, _mp_size = 0, _mp_d = 0x0 }}, real = {{ _mpfr_prec = 0, _mpfr_sign = 0, _mpfr_exp = 0, _mpfr_d = 0x0 }}, complex = {{ re = {{ _mpfr_prec = 0, _mpfr_sign = 0, _mpfr_exp = 0, _mpfr_d = 0x0 }}, im = {{ _mpfr_prec = 0, _mpfr_sign = 0, _mpfr_exp = 0, _mpfr_d = 0x0 }} }}, op = { op = GFC_INTRINSIC_BEGIN, uop = 0x0, op1 = 0x0, op2 = 0x0 }, function = { actual = 0x0, name = 0x0, isym = 0x0, esym = 0x0 }, compcall = { actual = 0x0, name = 0x0, base_object = 0x0, tbp = 0x0, ignore_pass = 0, assign = 0 }, character = { length = 0, string = 0x0 }, constructor = 0x0 }, param_list = 0x0 } proc_name=0x155555068d20 "nf_put_vara_double" (gdb) p *fsym $5 = { name = 0x1555544a2c20 "_formal_107", module = 0x0, declared_at = { nextc = 0x23c86d4, lb = 0x23c8590 }, ts = { type = BT_REAL, kind = 8, u = { derived = 0x0, cl = 0x0, pad = 0 }, interface = 0x0, is_c_interop = 0, is_iso_c = 0, f90_type = BT_UNKNOWN, deferred = false, interop_kind = 0x0 }, attr = { allocatable = 0, dimension = 1, codimension = 0, external = 0, intrinsic = 0, optional = 0, pointer = 0, target = 0, value = 0, volatile_ = 0, temporary = 0, dummy = 1, result = 0, assign = 0, threadprivate = 0, not_always_present = 0, implied_index = 0, subref_array_pointer = 0, proc_pointer = 0, asynchronous = 0, contiguous = 0, fe_temp = 0, automatic = 0, class_pointer = 0, save = SAVE_NONE, data = 0, is_protected = 0, use_assoc = 0, used_in_submodule = 0, use_only = 0, use_rename = 0, imported = 0, host_assoc = 0, in_namelist = 0, in_common = 0, in_equivalence = 0, function = 0, subroutine = 0, procedure = 0, generic = 0, generic_copy = 0, implicit_type = 0, untyped = 0, is_bind_c = 0, extension = 0, is_class = 0, class_ok = 0, vtab = 0, vtype = 0, is_c_interop = 0, is_iso_c = 0, sequence = 0, elemental = 0, pure = 0, recursive = 0, unmaskable = 0, masked = 0, contained = 0, mod_proc = 0, abstract = 0, module_procedure = 0, public_used = 0, implicit_pure = 0, array_outer_dependency = 0, noreturn = 0, entry = 0, entry_master = 0, mixed_entry_master = 0, always_explicit = 0, artificial = 0, referenced = 0, is_main_program = 0, access = ACCESS_UNKNOWN, intent = INTENT_UNKNOWN, flavor = FL_VARIABLE, if_source = IFSRC_UNKNOWN, proc = PROC_UNKNOWN, cray_pointer = 0, cray_pointee = 0, alloc_comp = 0, pointer_comp = 0, proc_pointer_comp = 0, private_comp = 0, zero_comp = 0, coarray_comp = 0, lock_comp = 0, event_comp = 0, defined_assign_comp = 0, unlimited_polymorphic = 0, has_dtio_procs = 0, caf_token = 0, select_type_temporary = 0, associate_var = 0, pdt_kind = 0, pdt_len = 0, pdt_type = 0, pdt_template = 0, pdt_array = 0, pdt_string = 0, omp_udr_artificial_var = 0, omp_declare_target = 0, omp_declare_target_link = 0, oacc_declare_create = 0, oacc_declare_copyin = 0, oacc_declare_deviceptr = 0, oacc_declare_device_resident = 0, oacc_declare_link = 0, oacc_routine_lop = OACC_ROUTINE_LOP_NONE, ext_attr = 0, volatile_ns = 0x0, asynchronous_ns = 0x0 }, generic = 0x0, component_access = ACCESS_UNKNOWN, formal = 0x0, formal_ns = 0x0, f2k_derived = 0x0, param_list = 0x0, value = 0x0, as = 0x2c899f0, result = 0x0, components = 0x0, cp_pointer = 0x0, entry_id = 0, hash_value = 0, common_next = 0x0, common_head = 0x0, dummy_order = 0, namelist = 0x0, namelist_tail = 0x0, old_symbol = 0x0, mark = 0, gfc_new = 0, tlink = 0x0, equiv_built = 0, forall_index = 0, fn_result_spec = 0, resolved = 0, abr_modproc_decl = 0, refs = 1, ns = 0x2424e40, backend_decl = 0x0, from_intmod = INTMOD_NONE, intmod_sym_id = 0, binding_label = 0x0, common_block = 0x0, assoc = 0x0, dt_next = 0x0