https://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
Bug 37336 depends on bug 111674, which changed state.

Bug 111674 Summary: [13/14 regression] Failure to finalize an allocatable 
subobject of a non-finalizable type
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=111674

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|ASSIGNED                    |RESOLVED
         Resolution|---                         |FIXED

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