https://gcc.gnu.org/bugzilla/show_bug.cgi?id=113503

--- Comment #4 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
It is the
PR fortran/82774
(alloc_scalar_allocatable_subcomponent): Shorten the function
name and replace the symbol argument with the se string length.
If a deferred length character length is either not present or
is not a variable, give the typespec a variable and assign the
string length to that. Use gfc_deferred_strlen to find the
hidden string length component.
(gfc_trans_subcomponent_assign): Convert the expression before
the call to alloc_scalar_allocatable_subcomponent so that a
good string length is provided.
(gfc_trans_structure_assign): Remove the unneeded derived type
symbol from calls to gfc_trans_subcomponent_assign.
part of the changes that cause this, reverting those hunks (had to revert one
manually as tree size; declaration has been added there later) makes the
testcase
not warn anymore or in the other case not ICE anymore.

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