https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104545

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Crossrefs:

* PR 104562 shows an issue caused by the original commit.

* r12-7250-g4d74ea551734694c225643c4069b1b4d4d2b05ed
  "Fortran/OpenMP: Fix depend-clause handling for c_ptr"
  fixes that issue + an issue with type(c_ptr)

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