This was fixed as 'obvious' with an off-list OK, posted on the PR, from
Harald. Applied to 13-branch and trunk then closed as fixed.

Cheers

Paul

Fortran: Alloc comp of non-finalizable type not finalized [PR111674]

2023-10-04  Paul Thomas  <pault@gcc.gnu.org>

gcc/fortran
PR fortran/37336
PR fortran/111674
* trans-expr.cc (gfc_trans_scalar_assign): Finalize components
on deallocation if derived type is not finalizable.

gcc/testsuite/
PR fortran/37336
PR fortran/111674
* gfortran.dg/allocate_with_source_25.f90: Final count in tree
dump reverts from 4 to original 6.
* gfortran.dg/finalize_38.f90: Add test for fix of PR111674.