https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109575
--- Comment #2 from anlauf at gcc dot gnu.org --- I have some idea how (and where) the runtime checks need to be implemented, but I am confused by the following observations on the occurence of an explicit RETURN statement and the use of a RESULT variable: function f() integer :: f end function f1() integer :: f1 f1 = 1 end function q() result (f) integer :: f end function q2() result (f) integer :: f f = 2 end function g() integer :: g return end function g3() integer :: g3 g3 = 3 return end function r() result (f) integer :: f return end function r4() result (f) integer :: f f = 4 return end While the dump-fortran-original does not show any surprises, the tree-dump looks somewhat irregular: __attribute__((fn spec (". "))) integer(kind=4) f () { (void) 0; } __attribute__((fn spec (". "))) integer(kind=4) f1 () { integer(kind=4) __result_f1; __result_f1 = 1; return __result_f1; } __attribute__((fn spec (". "))) integer(kind=4) q () { (void) 0; } __attribute__((fn spec (". "))) integer(kind=4) q2 () { integer(kind=4) f; f = 2; return f; } __attribute__((fn spec (". "))) integer(kind=4) g () { integer(kind=4) __result_g; return __result_g; return __result_g; } __attribute__((fn spec (". "))) integer(kind=4) g3 () { integer(kind=4) __result_g3; __result_g3 = 3; return __result_g3; return __result_g3; } __attribute__((fn spec (". "))) integer(kind=4) r () { return; } __attribute__((fn spec (". "))) integer(kind=4) r4 () { integer(kind=4) f; f = 4; return f; return f; } This seems to correspond to two different paths to gfc_generate_return().