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)