https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68787

--- Comment #3 from vries at gcc dot gnu.org ---
(In reply to vries from comment #2)
> This is in particular problematic for fortran and fopenmp/fopenacc, where
> the non-aliasing of parameters arrays in fortran is implemented by annotated
> those parameters with restrict in the fortran frontend.

See f.i. PR70545 - '[openacc] gfortran.dg/goacc/kernels-loop-n.f95 not
parallelized'

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