http://gcc.gnu.org/bugzilla/show_bug.cgi?id=52162

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> 2012-02-09 
17:27:26 UTC ---
(In reply to comment #1)
> As expr2->value.function.isym is set (expr2->value.function.isym->id ==
> GFC_ISYM_CONVERSION), the is_alloc_lhs is not set. Hence, the bound checking
> code is inserted.

All intrinsics, which do not call libgfortran, should be affected. For
instance:
  B = tan(A)

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