https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99111

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
     Ever confirmed|0                           |1
                 CC|                            |anlauf at gcc dot gnu.org
           Priority|P3                          |P4
             Status|UNCONFIRMED                 |NEW
   Last reconfirmed|                            |2021-02-15

--- Comment #1 from anlauf at gcc dot gnu.org ---
We properly reject this with -std=...

The following checks in io.c might need improvement:

  /* If rank is nonzero and type is not character, we allow it under
GFC_STD_LEGACY.
     It may be assigned an Hollerith constant.  */
  if (e->ts.type != BT_CHARACTER)
    {
      if (!gfc_notify_std (GFC_STD_LEGACY, "Non-character in FORMAT tag "
                           "at %L", &e->where))
        return false;


Since we have e->ts.type == BT_DERIVED in the present case, this could be
straightforward.

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