[Bug fortran/110626] Duplicated finalization in derived

[habbit89 at hotmail dot es via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=110626

--- Comment #2 from Javier Martín <habbit89 at hotmail dot es> ---
Note: when I said that the output of gfortran-11 is "correct", it is in
reference to this specific issue. In particular, the output of gfortran-11
seems to be affected by bug 105170, which is a separate problem with assignment
and finalization of derived types. However, that bug appears to be fixed in the
finalization changes for gfortran-13.