MODULE m1
   IMPLICIT NONE
   TYPE t
      INTEGER :: i
      CONTAINS
         FINAL :: t_final
   END TYPE t
   CONTAINS
      SUBROUTINE t_final(this)
         TYPE(t) :: this
         PRINT*,'In SUBROUTINE t_final'
      END SUBROUTINE
      FUNCTION new_t()
         TYPE(t) :: new_t
         new_t%i = 0
      END FUNCTION new_t
      SUBROUTINE s
         TYPE(t) :: u
         u = new_t()
      END SUBROUTINE s
END MODULE m1
PROGRAM prog
   USE m1
   IMPLICIT NONE
   CALL s
END PROGRAM prog