Dear all,

Fortran 2018 added a clarification that the *result* of a function
whose result *variable* has the ALLOCATABLE attribute is a *value*
that itself does not have the ALLOCATABLE attribute.

For those interested: there was a thread on the J3 mailing list
some time ago (for links see the PR).

The patch which implements a related check was co-authored with
Steve and regtested by him.  Testcase verified against NAG.

OK for mainline (gcc-14)?

Thanks,
Harald & Steve