[Bug fortran/92470] CFI_address wrongly assumes that lower bounds are at zero – invalid for pointers + allocatables

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92470

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Created attachment 47215
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47215&action=edit
Lightly tested patch