Thomas, Your test gfortran.dg/dependency_40.f90 does not have depedencies and does not create a temporary (assuming that "-Warray-temporaries" does not miss any) with/without your patch and with gcc4.6, 4.7, and 4.8. 4.5 gives a warning. I have tried a few variants attempting to create a temporary without the patch and none with it, but did not succeeded so far.
Cheers, Dominique
