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

[Tobias Burnus]

This patch adds finalization calls for components. This completes the 
end-of-scope finalization, but it is also called for the LHS of 
intrinsic assignment. (LHS finalization for the variable itself is still 
lacking.)

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

Tobias
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