https://gcc.gnu.org/bugzilla/show_bug.cgi?id=49802

--- Comment #20 from Jerry DeLisle <jvdelisle at gcc dot gnu.org> ---
Harald, I had it backward, F2018 lifted the restriction previously in F2003.

Regardless, I have two patches on my worktree.

$ $FC -v
...
gcc version 17.0.0 20260610 (experimental) (GCC)

$ $FC pr49802_ext.f90      <==== your example
$ ./a.out 

It passes here.

I will post to the lists for review and approval.

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