https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80121

--- Comment #6 from janus at gcc dot gnu.org ---
(In reply to janus from comment #5)
> 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.  */


Apparently 'gfc_conv_procedure_call' in trans-expr.c does that.

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