https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107819
--- Comment #11 from anlauf at gcc dot gnu.org --- Update: Steve Lionel thinks that no temporary is necessary, and testcase z1.f90 is non-conforming: https://community.intel.com/t5/Intel-Fortran-Compiler/ELEMENTAL-subroutine-and-dummy-with-VALUE-attribute/m-p/1432932 In this case the patch of comment#2 would be sufficient.
