http://gcc.gnu.org/bugzilla/show_bug.cgi?id=46484

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> 2010-11-15 
14:46:53 UTC ---
Longer test case is gfortran.dg/allocatable_scalar_5.f90 (cf. 46485).

This can be seen if one uses valgrind on the file: No error and 3*4 bytes = 12
bytes are losts:

4 bytes in 1 blocks are definitely lost in loss record 1 of 3
  at 0x4C26C36: malloc (in
/usr/lib64/valgrind/vgpreload_memcheck-amd64-linux.so)
  by 0x400A3F: func.1513 (allocatable_scalar_5.f90:39)

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