--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/gfortran.dg/pr54967.f90	Fri Oct 27 22:46:09 2017 +0900
@@ -0,0 +1,18 @@
+ SUBROUTINE calc_S_derivs()
+    INTEGER, DIMENSION(6, 2)      :: c_map_mat
+    INTEGER, DIMENSION(:), POINTER:: C_mat
+    DO j=1,3
+       DO m=j,3
+          n=n+1
+          c_map_mat(n,1)=j
+          IF(m==j)CYCLE
+          c_map_mat(n,2)=m
+       END DO
+    END DO
+    DO m=1,6
+       DO j=1,2
+          IF(c_map_mat(m,j)==0)CYCLE
+          CALL foo(C_mat(c_map_mat(m,j))) 
+       END DO
+    END DO
+  END SUBROUTINE calc_S_derivs