As found/reported by Thomas, the redefinition of dummy arguments with the
VALUE attribute was erroneously rejected for pure procedures.  A related
purity check did not take VALUE into account and was therefore adjusted.

Regtested on x86_64-pc-linux-gnu.

OK for master?

Thanks,
Harald


PR fortran/97491 - Wrong restriction for VALUE arguments of pure procedures

A dummy argument with the VALUE attribute may be redefined in a PURE or
ELEMENTAL procedure.  Adjust the associated purity check.

gcc/fortran/ChangeLog:

        * resolve.c (gfc_impure_variable): A dummy argument with the VALUE
        attribute may be redefined without making a procedure impure.

gcc/testsuite/ChangeLog:

        * gfortran.dg/value_8.f90: New test.

diff --git a/gcc/fortran/resolve.c b/gcc/fortran/resolve.c
index a210f9aad43..096108f4317 100644
--- a/gcc/fortran/resolve.c
+++ b/gcc/fortran/resolve.c
@@ -16476,6 +16507,7 @@ gfc_impure_variable (gfc_symbol *sym)

   proc = sym->ns->proc_name;
   if (sym->attr.dummy
+      && !sym->attr.value
       && ((proc->attr.subroutine && sym->attr.intent == INTENT_IN)
 	  || proc->attr.function))
     return 1;
diff --git a/gcc/testsuite/gfortran.dg/value_8.f90 b/gcc/testsuite/gfortran.dg/value_8.f90
new file mode 100644
index 00000000000..8273fe88b60
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/value_8.f90
@@ -0,0 +1,16 @@
+! { dg-do compile }
+! PR97491 - Wrong restriction for VALUE arguments of pure procedures
+
+pure function foo (x) result (ret)
+  integer        :: ret
+  integer, value :: x
+  x = x / 2
+  ret = x
+end function foo
+
+elemental function foo1 (x)
+  integer        :: foo1
+  integer, value :: x
+  x = x / 2
+  foo1 = x
+end function foo1

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