https://gcc.gnu.org/bugzilla/show_bug.cgi?id=125383

--- Comment #3 from Harald Anlauf <anlauf at gcc dot gnu.org> ---
Observation: the module m.mod contains

6 'parg' '' '' 5 ((PROCEDURE UNKNOWN-INTENT DUMMY-PROC BODY UNKNOWN 0 0
EXTERNAL OPTIONAL DUMMY SUBROUTINE PROCEDURE ARRAY_OUTER_DEPENDENCY) ()

for the working version, and

6 'parg' '' '' 5 ((PROCEDURE UNKNOWN-INTENT UNKNOWN-PROC BODY UNKNOWN 0
0 EXTERNAL OPTIONAL DUMMY SUBROUTINE PROCEDURE ARRAY_OUTER_DEPENDENCY) ()

Somehow the present(parg) seems to change the attribute DUMMY-PROC to
UNKNOWN-PROC.

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