https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117070
--- Comment #4 from Ivan Pribec <ivan.pribec at gmail dot com> --- Steve reckons the example is valid, see: https://community.intel.com/t5/Intel-Fortran-Compiler/Procedure-target-in-structure-constructor/m-p/1681101#M175473
