http://gcc.gnu.org/bugzilla/show_bug.cgi?id=46321

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> 2011-02-09 
13:59:09 UTC ---
Note: There are four cases where a polymorphic deallocate is needed - though
some might end up in the same code path:

- explicit DEALLOCATE (cf. comment 0)
- implicit deallocate at the end of the scope
- implicit deallocate via INTENT(OUT) (cf. PR 47637)
- implicit deallocate when doing polymorphic reallocate on assignment (PR
43366)

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