https://gcc.gnu.org/bugzilla/show_bug.cgi?id=86277
--- Comment #23 from Mikael Morin <mikael at gcc dot gnu.org> ---
(In reply to Mikael Morin from comment #22)
>
> diff --git a/gcc/fortran/trans-array.cc b/gcc/fortran/trans-array.cc
> index 1c7ea900ea1..cc1dddbeb33 100644
> --- a/gcc/fortran/trans-array.cc
> +++ b/gcc/fortran/trans-array.cc
> @@ -1117,7 +1117,7 @@ gfc_trans_allocate_array_storage (stmtblock_t * pre,
> stmtblock_t * post,
>
> desc = info->descriptor;
> info->offset = gfc_index_zero_node;
> - if (size == NULL_TREE || integer_zerop (size))
> + if (size == NULL_TREE)
> {
> /* A callee allocated array. */
> gfc_conv_descriptor_data_set (pre, desc, null_pointer_node);
This regresses on pr108065.f90 (that's a few extra analyzer warnings),
and on pr69955.f90 (that's one extra __builtin_malloc).