https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114188
--- Comment #2 from Bader at lrz dot de <Bader at lrz dot de> --- You note that > Unfortunately, the five requirements in 10.2.1.4 for defined assignment > do not say anything about argument association. Hmm, one could see this as "intentionally" instead of "unfortunately": If the requirements in 10.2.1.4 are fulfilled, then a defined assignment exists. The consequences are: (1) the intrinsic assignment becomes unavailable (because the last sentence in 10.2.1.1 establishes a mutual exclusion). (2) Any further details on how the subroutine is set up must be appropriately handled by the programmer (e.g., supplying POINTER objects in my example's LHS) - this is what is meant by "The interpretation of a defined assignment is provided by the subroutine that defines it". The NOTE appearing later to me does not seem germane to the question at hand. While my starting assumption may be wrong, the other compilers' behaviour is consistent with it. Cheers Reinhold