[Bug fortran/59103] [OOP] Reject deallocate/intent(out) for polymorphic var in PURE procedures (IR F08/0033)

[burnus at gcc dot gnu.org]

http://gcc.gnu.org/bugzilla/show_bug.cgi?id=59103

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Actually, we also have to check whether finalizers are IMPURE for
nonpolymorphic TYPE. I think we currently don't do so.