https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80174
Bug 80174 depends on bug 54852, which changed state.

Bug 54852 Summary: Bogus(?) warnings when compiling gfortran.dg/bind_c_vars.f90 
gfortran.dg/bind_c_vars_driver.c with -flto
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=54852

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |FIXED

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