https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80524
--- Comment #4 from janus at gcc dot gnu.org --- (In reply to Jerry DeLisle from comment #3) > I think this depends a lot on the compiler implementation. I don't actually think the calling of finalization routines is supposed to depend on the compiler implementation. F08 is rather clear on where it should happen, I guess. For the missing cases, see also: * PR 64290 (No finalization at deallocation of LHS) * PR 65347 (Final subroutine not called for function result) and PR 37336 comment 27 which includes both of them.