http://gcc.gnu.org/bugzilla/show_bug.cgi?id=56305
--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> 2013-03-20 14:42:19 UTC --- (In reply to comment #1) > It seems to be invalid Fortran 2003 but valid Fortran 2008 > Fortran 2003 has ("15.1.2.5 C LOC (X)"): > "Argument. X shall either > (1) have interoperable type and type parameters and be [...] As this change is already in the Technical Corrigendum 5 to Fortran 2003, it is also valid in Fortran 2003. See PR39288.