https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101281

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
The main culprit is:

subroutine ar3 (xn) bind(C)
  character(len=n) :: xn(:,:,:)
end

and I forgot to mention that 'n' is only implicitly defined - otherwise, there
is not ICE.

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