https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97491

--- Comment #6 from CVS Commits <cvs-commit at gcc dot gnu.org> ---
The releases/gcc-10 branch has been updated by Harald Anlauf
<anl...@gcc.gnu.org>:

https://gcc.gnu.org/g:a00894a3a3eb2852cd782a9cc6ee5bd83bfff542

commit r10-8970-ga00894a3a3eb2852cd782a9cc6ee5bd83bfff542
Author: Harald Anlauf <anl...@gmx.de>
Date:   Tue Oct 27 20:25:23 2020 +0100

    PR fortran/97491 - Wrong restriction for VALUE arguments of pure procedures

    A dummy argument with the VALUE attribute may be redefined in a PURE or
    ELEMENTAL procedure.  Adjust the associated purity check.

    gcc/fortran/ChangeLog:

            * resolve.c (gfc_impure_variable): A dummy argument with the VALUE
            attribute may be redefined without making a procedure impure.

    gcc/testsuite/ChangeLog:

            * gfortran.dg/value_8.f90: New test.

    (cherry picked from commit a764c40079a493826a3678174f908941a383644e)

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