https://gcc.gnu.org/bugzilla/show_bug.cgi?id=82009

--- Comment #11 from Jerry DeLisle <jvdelisle at gcc dot gnu.org> ---
The missing local variable exists in the fortran dump and it shows as the first
 item in the namespace passed to gfc_process_block_locals. However, it has no
backend decl.

I do not understand enough to proceed

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