Dear all,

said PR was addressed by Jose in

  https://gcc.gnu.org/pipermail/fortran/2021-April/055949.html

but unfortunately his patch was never reviewed.

IMHO the patch is mostly fine, with one small exception that
it should use POINTER_TYPE_P (TREE_TYPE (tmp)), see PR and
attached adjusted patch.

Regtested on x86_64-pc-linux-gnu.

Since this fixes a 11/12/13 regression on valid code, I'd like
to commit this one on these branches, but would be glad to see
an OK or LGTM from somebody else.  (Jose says he's too busy
currently.)

Thanks,
Harald