https://gcc.gnu.org/bugzilla/show_bug.cgi?id=112764

--- Comment #4 from martin <mscfd at gmx dot net> ---
(In reply to anlauf from comment #1)
> Confirmed.
> 
> F2018:11.1.3.3 has:
> 
> "The associating entity does not have the ALLOCATABLE or POINTER attributes;
> it has the TARGET attribute if and only if the selector is a variable and has
> either the TARGET or POINTER attribute."

I was not sure, whether this formulation also covers array sections.
Anyway, thanks for the fast reply!

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