https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115700

            Bug ID: 115700
           Summary: [10/11/12/13/14 regression] Bogus warning for
                    associate with assumed-length character array
           Product: gcc
           Version: 10.4.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: zed.three at gmail dot com
  Target Milestone: ---

The following MVCE has a bogus "used uninitialised" warning from the associate
variable "tmp":

    subroutine mvce(x)
      implicit none
      character(len=*), dimension(:), intent(in) :: x
      associate(tmp=>x) ! Bogus warning here
      end associate
    end subroutine mvce

Compile with `-Wuninitialized`

(in action on Compiler Explorer: https://godbolt.org/z/hjafKaGsd)

This works on 10.3 and 11.2, with the warning appearing in 10.4 and 11.3
onwards.

Possibly related to PR fortran/104228 ?

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