https://gcc.gnu.org/bugzilla/show_bug.cgi?id=118690
--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
The following (cf. Bug #113905) is related, invalid but probably not detected:
!$omp declare target (f1 : f0) match(context={parallel})
!$omp declare target (f2 : f0) match(context={target})
This violates:
"If a procedure is determined to be a function variant through more than one
declare variant directive then the _construct_ selector set of their context
selectors must be the same."
