[Bug fortran/67472] New: Finalizer not invoked for undefined and unreferenced local variable

[ian_harvey at bigpond dot com]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=67472

            Bug ID: 67472
           Summary: Finalizer not invoked for undefined and unreferenced
                    local variable
           Product: gcc
           Version: 6.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: ian_harvey at bigpond dot com
  Target Milestone: ---

gfortran recent trunk r227512 does not invoke the finalizer for the local
variable `aa` of the internal procedure `internal`.

module test_final_mod
  implicit none
  type :: my_final
    integer :: n = 0
  contains
    final :: destroy_scalar
  end type my_final
contains
  subroutine destroy_scalar(self)
    type(my_final), intent(inout) :: self
    print "(A,I0,A,*(I0,:,', '))",  &
        'destroy_scalar executed for object with component value ',  &
        self%n
  end subroutine destroy_scalar
end module test_final_mod

program test_internal_proc
  use test_final_mod
  call internal
contains
  subroutine internal
    type(my_final) :: aa
  end subroutine internal
end program test_internal_proc

gfortran produces no output, the expected output is:

destroy_scalar executed for object with component value 0

The expected output is generated if the source is changed, such that the local
variable is defined or referenced in the internal procedure.