https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96986

--- Comment #2 from anlauf at gcc dot gnu.org ---
F2018 has:

! 15.4.2.2 Explicit interface

! Within the scope of a procedure identifier, the procedure shall have an
! explicit interface if it is not a statement function and

! (3) the procedure has a dummy argument that
!     (a) has the ALLOCATABLE, ASYNCHRONOUS, OPTIONAL, POINTER, TARGET, VALUE,
!         or VOLATILE attribute,

So I'd say the code in comment#0 is invalid, although the compiler is not
required to diagnose this.

If you agree, we will close the issue as INVALID.

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