https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118640

--- Comment #2 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
Reduced testcase:

module foo
  type t1
  contains
    procedure bar
    generic :: assignment(=) => bar
  end type
  type t2
    type(t1) m
  end type
contains
  subroutine bar (x, y)
    intent(in) y
    class(t1), intent(out) :: x
  end subroutine
end module
subroutine baz (x, y)
  use foo
  integer y
  type(t2), pointer, optional :: x
  interface
    function qux (x)
      use foo
      integer x
      type(t2) qux
    end function
  end interface
  if (present (x)) then
    x = qux (y)
  end if
end subroutine

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