https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89904
--- Comment #16 from anlauf at gcc dot gnu.org --- I had rejected procedure arguments to TRANSFER in my initial patch, see https://gcc.gnu.org/ml/fortran/2019-03/msg00099.html but Thomas persuaded me to be less strict. So shall I resubmit my original patch, or is Steve's comment#11 better? Of course the testcase needs adjustments.