https://gcc.gnu.org/bugzilla/show_bug.cgi?id=96013

--- Comment #14 from kargl at gcc dot gnu.org ---
(In reply to Dominique d'Humieres from comment #13)
> The following variant gives an ICE
> 
>    type t
>    end type
> contains
>    function f() result(t)
>       character(3) :: c
>       c = 'abc'
>    end
> end
>
> 
> Is the code valid?

No.

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