https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117303

Richard Biener <rguenth at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
           Keywords|                            |wrong-code

--- Comment #3 from Richard Biener <rguenth at gcc dot gnu.org> ---
I think Andrew is saying that

  SUBROUTINE S1() BIND(C)
  END SUBROUTINE

is getting a different FUNCTION_DECL tree object than what

PROGRAM TEST
  USE M1
  ALLOCATE(T_POINTER)
  CALL SET_FUNPTR(C_FUNLOC(S1))

refers to so S1 appears to be unused.

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