https://gcc.gnu.org/bugzilla/show_bug.cgi?id=95276
--- Comment #9 from Thomas Koenig <tkoenig at gcc dot gnu.org> --- So, two bugs, as far as I can see: One in libgfortran, which was warned about. I will check if this is actually valid, maybe the automated test case reduction went too far. The second one about the apparent use of uninitialized memory for the warning.
