http://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
--- Comment #27 from janus at gcc dot gnu.org --- >From http://gcc.gnu.org/ml/fortran/2013-12/msg00104.html ... Currently missing are: a) Finalization of the LHS during intrinsic assignment: b) Finalization of functions results after their use c) Finalization of structure/array constructors after their use.