[Patch, Fortran] Enable FINAL parsing support (and nothing more)

[Tobias Burnus]

Dear all,

the attached patch now enables the *parsing* of "FINAL ::" - however, 
*no* finalization will be done. Adding FINALIZATION will be deferred to 
several follow-up patches.

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

* * *

Patches pending to be reviewed, which are also required for finalization:

a) Deallocate intent(out),allocatable polymorphic arrays, 
http://gcc.gnu.org/ml/fortran/2013-05/msg00081.html

b) Enable the generation of the finalization wrapper, 
http://gcc.gnu.org/ml/fortran/2013-05/msg00093.html

(I created the patches in the order (a) -> (b) -> this patch. However, 
each patch should be independent of another.)


I prefer to have them in the trunk to expose the (b) some real-life 
testing and to make it simpler to continue with the next step:

After the three patches have been committed, the complete finalization 
infrastructure is finally available and enabled. Minus bugs ;-), "only" 
the calls to the finalizer wrapper has to be added at various spots, 
e.g. for intent(out) (allocatable and not, honoring element+optional), 
end of scope (allocatable and not), explicit deallocate, intrinsic 
assignment (w/ and w/o realloc on assign, with 
allocatable/nonallocatable/coarray components, etc. - and all items for 
polymorphic and nonpolymorphic variables).

Tobias
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