https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104311
--- Comment #11 from CVS Commits <cvs-commit at gcc dot gnu.org> --- The releases/gcc-10 branch has been updated by Harald Anlauf <anl...@gcc.gnu.org>: https://gcc.gnu.org/g:837ad03ad4a95629a0d17108f5258568bebbf13f commit r10-10437-g837ad03ad4a95629a0d17108f5258568bebbf13f Author: Harald Anlauf <anl...@gmx.de> Date: Tue Feb 1 23:33:24 2022 +0100 Fortran: reject simplifying TRANSFER for MOLD with storage size 0 gcc/fortran/ChangeLog: PR fortran/104311 * check.c (gfc_calculate_transfer_sizes): Checks for case when storage size of SOURCE is greater than zero while the storage size of MOLD is zero and MOLD is an array shall not depend on SIZE. gcc/testsuite/ChangeLog: PR fortran/104311 * gfortran.dg/transfer_simplify_15.f90: New test. (cherry picked from commit 4e4252db0348a7274663a892c3a96d3ed7702aff)