https://gcc.gnu.org/bugzilla/show_bug.cgi?id=125059

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
                 CC|                            |pault at gcc dot gnu.org

--- Comment #5 from anlauf at gcc dot gnu.org ---
We are hitting the following code in gfc_finish_var_decl:

  /* If derived-type variables with DTIO procedures are not made static
     some bits of code referencing them get optimized away.
     TODO Understand why this is so and fix it.  */
  if (!sym->attr.use_assoc
      && ((sym->ts.type == BT_DERIVED
           && sym->ts.u.derived->attr.has_dtio_procs)
          || (sym->ts.type == BT_CLASS
              && CLASS_DATA (sym)->ts.u.derived->attr.has_dtio_procs)))
    TREE_STATIC (decl) = 1;


@Paul: do you remember details of this code?

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