https://gcc.gnu.org/bugzilla/show_bug.cgi?id=112937
--- Comment #3 from Thomas Schwinge <tschwinge at gcc dot gnu.org> --- The GCN offloading 'libgomp.fortran/target1.f90' regression has been cured by commit r14-6996-gc5c3aab38132ea34dc1ee69d93fded787e6ac7a4 "amdgcn: Don't double-count AVGPRs" (..., but not the GCN target regressions that I initially reported here).