https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115574

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
> #pragma declare target link(a,b)

as Thomas pointed out (cf. comment 1), an 'omp' is missing.
It also lacks, e.g. '#pragma omp target enter data map(a, b)' to be valid.

Still, the real issue is '!is_global_var (t)' which is only valid if there is
no nested function which is 'declare target', as that can access the static
variable through the backdoor.

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