http://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
--- Comment #24 from Tobias Burnus <burnus at gcc dot gnu.org> --- The patch in comment 23 adds finalization support for allocatables (end of scope, intent(out), DEALLOCATE, MOVE_ALLOC). Thus, on the trunk (GCC 4.9), finalization is now finally supported :-) Note: There are additional cases for which finalization has to be done, e.g. for intent(out) of nonallocatable (patch: http://gcc.gnu.org/ml/fortran/2013-05/msg00135.html), end-of-scope of nonallocatables, intrinsic assignment, function results + array/structure constructors - after there use in expressions.