The following program is accepted by flang, while all other compilers reject it: ``` procedure(real), pointer :: p p => x end ``` (Flang implicitly resolves `x` to be a procedure). Failing tests in the llvm-test-suite: https://github.com/llvm/llvm-test-suite/blob/main/Fortran/gfortran/regression/proc_ptr_46.f90 https://github.com/llvm/llvm-test-suite/blob/main/Fortran/gfortran/regression/proc_ptr_37.f90