https://gcc.gnu.org/bugzilla/show_bug.cgi?id=64290
--- Comment #4 from Ev Drikos <drikosev at gmail dot com> --- Hello, There are some open PRs related to elemental finalisers. Having seen how you reallocate arrays, I'd the impression that the functionality for polymorphic entities would had a similar design. As one may also need ie to reset at least the '_len' field, ie class(*) x; x='a'; Which in turn may not cause regressions to "finalize_25.f90" and I see that this test counts some finalisation calls. Of course I don't doubt that finalization may be partially implemented as you say. Admittedly the interpretation of 10.2.1.3 & 7.5.6.3 seems to be a herculean task. To my understanding, an outcome of the discussion in c.l.f is that the reallocation takes place if the LHS & RHS have different runtime types, at least this seems to be a criterion for no rank polymorphic entities. Hope this helps, Ev. Drikos