https://gcc.gnu.org/bugzilla/show_bug.cgi?id=114475

--- Comment #2 from anlauf at gcc dot gnu.org ---
(In reply to Jürgen Reuter from comment #1)
> I suspect this commit here,
> https://gcc.gnu.org/git/?p=gcc.git;a=commit;
> h=44c0398e65347def316700911a51ca8b4ec0a411
> but not totally certain.

The following patch fixes the apparent regression:

diff --git a/gcc/fortran/expr.cc b/gcc/fortran/expr.cc
index 9a042cd7040..68d16a9a378 100644
--- a/gcc/fortran/expr.cc
+++ b/gcc/fortran/expr.cc
@@ -3517,6 +3563,7 @@ check_restricted (gfc_expr *e)
       if (e->error
            || sym->attr.in_common
            || sym->attr.use_assoc
+           || sym->attr.used_in_submodule
            || sym->attr.dummy
            || sym->attr.implied_index
            || sym->attr.flavor == FL_PARAMETER


Looks like the commit actually uncovered a latent issue.

Mikael, do you want to follow up?

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