https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104717
--- Comment #7 from Jakub Jelinek <jakub at gcc dot gnu.org> --- As A.3 is in the body of a construct that is outlined into a separate function, it should be moved to the *omp_fn* function with it. If you look at simple int main () { #pragma omp parallel { int a = 25; ++a; } } you can see in the gimple dump two pairs of {}s instead of just once: #pragma omp parallel { { int a; a = 25; a = a + 1; } } (ditto target, task, (host) teams etc.), while with acc parallel that isn't the case: #pragma omp target oacc_parallel map(from:(*array.12_5) [len: D.4276]) map(alloc:array [pointer assign, bias: 0]) firstprivate(ubound.0) firstprivate(nn) { The reason for that for the OpenMP construct is exactly to ensure that move_sese_region_to_fn does the right thing with it.