https://gcc.gnu.org/bugzilla/show_bug.cgi?id=67171

--- Comment #1 from vehre at gcc dot gnu.org ---
First working thesis on this:

offset of d is errorneously propagate to tmp.

A suitable workaround is to wrap the last allocate in an associate:

associate (t => tmp(1:50,:))
allocate( d( 50, 2 ), source = t , stat=errstat )
end associate

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