https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89987
--- Comment #4 from Srinath Parvathaneni <srinath.parvathaneni at arm dot com>
---
(In reply to Thomas Koenig from comment #3)
> Can you update to a revision after r270150 and try again?
On gcc trunk this got fixed as follows.
$ ./arm-none-linux-gnueabihf-gfortran test.f90 -O1
test.f90:2:26:
2 | k = transfer (transfer (e, e), 1)
| 1
Error: 'SOURCE' argument of 'TRANSFER' intrinsic at (1) must not be a PROCEDURE
