https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103367

--- Comment #3 from anlauf at gcc dot gnu.org ---
The 'real' index 'b' is a red herring.  Replacing it e.g. by an undefined 'm'
generates the same backtrace.

Also replacing the bad code line by

  integer, parameter :: y(1,2) = (x(m)%a) ! ICE-on-invalid

reproduces the issue.

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