https://gcc.gnu.org/bugzilla/show_bug.cgi?id=122892

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
While the wording is not 100% clear, the assumption for Fortran is that
using those allocations for COMMON blocks inside a procedure is also not
permitted.
→ OpenMP Spec Issue #4665. (Just filed.)

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