https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107819
--- Comment #7 from anlauf at gcc dot gnu.org --- (In reply to Mikael Morin from comment #6) > (In reply to anlauf from comment #5) > > Second, I stumbled over: > > > > ! 15.5.2.3 Argument association > > ! (4) A present dummy argument with the VALUE attribute becomes argument > > ! associated with a definable anonymous data object whose initial value is > > ! the value of the actual argument. > > > Ouch! You're right, this makes the part I quoted above irrelevant. > And it explicitly asks for a temporary. I've asked Intel if they agree with this interpretation. In the meantime, do you have an idea where to force the generation of a temporary? I've been scrolling through gfc_conv_procedure_call to see if that might be the right place, but that's not a small function...