https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80121
--- Comment #5 from janus at gcc dot gnu.org ---
In trans-decl.c there is a function called 'init_intent_out_dt', which takes
care of deallocating the allocatable components of intent(out) derived-type
dummies. However, it has a comment saying:
/* Note: Allocatables are excluded as they are already handled
by the caller. */
