[Patch, Fortran] Add end-of-scope finalization (Part 1 of 2)

[Tobias Burnus]

This patch extends the already existing end-of-scope finalization to 
nonallocatables.

Note: The patch only handles finalization of unsaved local variables 
whose type has a finalizer (including finalizable nonallocatable 
components or finalizers in the ancestor). In that case, the finalizer 
is invoked and also calls - where applicable - the finalizer of the 
allocatable components.

Part 2 will deal with derived-types with allocatable components which 
have finalizers (for the case that derived type itself has none). This 
requires a change to gfc_deallocate_alloc_comp, which will be done in 
part 2.

Build and regtested on x86-64-gnu-linux.
OK for the trunk?

Best regards - and enjoy midsummer (the longest day - or the shortest if 
you are in the southern hemisphere),

Tobias

PS: Finalization overview:
Working (except part 2 of this patch set): Finalization for intent(out), 
end of scope, deallocate/allocate/move_alloc
Not working: Finalization of the LHS with intrinsic assignment and 
function results + structure/array constructors
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