[Bug fortran/92587] Compiler is unable to generate finalization wrapper

[marxin at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92587

--- Comment #9 from Martin Liška <marxin at gcc dot gnu.org> ---
Created attachment 47867
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47867&action=edit
Reduced test-case