https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118796

Andrew Pinski <pinskia at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
          Component|tree-optimization           |fortran

--- Comment #12 from Andrew Pinski <pinskia at gcc dot gnu.org> ---
This is front-end issue.

```
__attribute__((fn spec (". r ")))
struct atlas_field2 z (struct __class_5A4BD2C_t & restrict this)
{
  struct atlas_field atlas_field.3;
  struct atlas_field2 <T6d9> (struct __class_5A4BD2C_t & restrict) _1;

  <bb 2> :
  atlas_field.3.fckit_owned_object.deleter2 = 0B;
  _1 = VIEW_CONVERT_EXPR<struct atlas_field2 <T6d9> (struct __class_5A4BD2C_t &
restrict)>(atlas_field.3);
  z = _1;
  atlas_field.3 ={v} {CLOBBER(eos)};
  return;

}
```

z here is a function decl.

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