15.5.2.12(1):
A dummy argument or an entity that is host associated with a dummy argument is not present if the dummy argument
• does not correspond to an actual argument,
• corresponds to an actual argument that is not present, or
• does not have the ALLOCATABLE or POINTER attribute, and corresponds to an actual argument that
– has the ALLOCATABLE attribute and is not allocated, or
– has the POINTER attribute and is disassociated;
otherwise, it is present.