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.

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