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

--- Comment #8 from GCC Commits <cvs-commit at gcc dot gnu.org> ---
The releases/gcc-13 branch has been updated by Harald Anlauf
<anl...@gcc.gnu.org>:

https://gcc.gnu.org/g:dd5d399fc16ebe7a1a2b13ae8cb888d619af695c

commit r13-8110-gdd5d399fc16ebe7a1a2b13ae8cb888d619af695c
Author: Harald Anlauf <anl...@gmx.de>
Date:   Wed Nov 29 21:47:24 2023 +0100

    Fortran: fix TARGET attribute of associating entity in ASSOCIATE [PR112764]

    The associating entity in an ASSOCIATE construct has the TARGET attribute
    if and only if the selector is a variable and has either the TARGET or
    POINTER attribute (e.g. F2018:11.1.3.3).

    gcc/fortran/ChangeLog:

            PR fortran/112764
            * primary.cc (gfc_variable_attr): Set TARGET attribute of
associating
            entity dependent on TARGET or POINTER attribute of selector.

    gcc/testsuite/ChangeLog:

            PR fortran/112764
            * gfortran.dg/associate_62.f90: New test.

    (cherry picked from commit 951a3e3749a9bf15cea3940ad4bd76d696e1b0b6)

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