https://gcc.gnu.org/bugzilla/show_bug.cgi?id=103391

--- Comment #10 from anlauf at gcc dot gnu.org ---
(In reply to paul.richard.tho...@gmail.com from comment #9)
> That was a question at the end,  not a statement :-) I cannot see anything
> wrong with the test case but wondered if one of the more eagle-eyed of us
> could see a standardese problem with it.
> 
> Have you had any experience with ChatGPT or similar? I was wondering
> whether or not it is up to the resolution of standard questions.

ChatGPT seems to be no real help.  I just tried it on comment#7, and it said:

"Conclusion

The original code is not standard-conforming because it performs intrinsic
assignment to a pointer array, which is not allowed by the Fortran standard.
Changing the pointer to an allocatable array resolves this issue."

***

I played with your example and replaced

    f%a = x

by

    select type (x)
    type is (t)
       f%a = x
    end select

after which it works as expected.  Does this give you a hint?

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