Data objects with the TARGET attribute can be associated with pointers.
If a data object has the TARGET attribute, then all of the data object's nonpointer subobjects will also have the TARGET attribute.
A data object that does not have the TARGET attribute cannot be associated with an accessible pointer.
A target cannot appear in an EQUIVALENCE statement.
A target cannot be an integer pointer or a pointee.
REAL, POINTER :: A,B REAL, TARGET :: C = 3.14 B => C A => B ! A points to C