https://gcc.gnu.org/bugzilla/show_bug.cgi?id=106576
--- Comment #1 from Thomas Koenig <tkoenig at gcc dot gnu.org> --- There currently is a c.l.f. thread on this, with this test case. Although what nagfor and xlf are doing makes sense, it does not (to me) follow from the language of the standard. https://groups.google.com/g/comp.lang.fortran/c/7bB13FEa10w is the link to the thread.
