https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107659
--- Comment #2 from anlauf at gcc dot gnu.org --- I was trying a fix that regressed on binding_label_tests_34.f90, but looking into that it appears that this test is not correct, as well as the comment at the top of it. The fix for pr94737 was likely incomplete. F2018, 18.9.2, paragraph 2 actually says: ! (2) If a variable or common block has the BIND attribute with the NAME= ! specifier and the value of its expression, after discarding leading and ! trailing blanks, has nonzero length, the variable or common block has ! this as its binding label. The case of letters in the binding label is ! significant. ... Since NAG and Intel accepts the testcase, it will need updating...