[Bug fortran/37336] [F03] Finish derived-type finalization

[damian at sourceryinstitute dot org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
Bug 37336 depends on bug 59694, which changed state.

Bug 59694 Summary: [F03] no finalization of an unused variable
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=59694

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |INVALID