http://gcc.gnu.org/bugzilla/show_bug.cgi?id=37336
--- Comment #22 from Tobias Burnus <burnus at gcc dot gnu.org> --- The patch in comment 21 enables the generation of the finalization wrapper, which is at the heart of finalization. Note: No actual finalization is done, yet. Still missing are calls to the finalization wrapper. That will be a lengthier process. The first patch of that series is available at http://gcc.gnu.org/ml/fortran/2013-05/msg00107.html