--- /dev/null
+! { dg-do run }
+! { dg-additional-options "-fdump-tree-original" }
+!
+! PR fortran/92587
+!
+
+module m
+ implicit none (type, external)
+ type t2
+ contains
+ final :: fini
+ end type
+ type t3
+ type(t2) :: a
+ end type
+ type, extends(t3) :: t4
+ end type
+ class(t4), allocatable :: y
+ class(t4), allocatable :: z
+ integer :: fini_cnt = 0
+contains
+ subroutine sub
+ y = z
+ end
+ subroutine fini(x)
+ type(t2) :: x
+ fini_cnt = fini_cnt + 1
+ end
+end
+
+module m2
+ use m
+ implicit none (type, external)
+ type, extends(t3) :: t5
+ end type
+ type, extends(t3) :: t6
+ contains
+ final :: fin2
+ end type
+ integer :: fin2_cnt = 0
+contains
+ subroutine bar(x, y, z)
+ class(t4), allocatable, intent(out) :: x
+ class(t5), allocatable, intent(out) :: y
+ class(t6), allocatable, intent(out) :: z
+ end
+ subroutine fin2 (x)
+ type(t6) :: x
+ fin2_cnt = fin2_cnt + 1
+ end
+end
+
+ use m
+ use m2
+ implicit none (type, external)
+ class(t4), allocatable :: x2
+ class(t5), allocatable :: y2
+ class(t6), allocatable :: z2
+
+ if (fini_cnt /= 0 .or. fin2_cnt /= 0) stop 1
+ call bar (x2, y2, z2)
+ if (fini_cnt /= 0 .or. fin2_cnt /= 0) stop 2
+ if (allocated(x2) .or. allocated(y2) .or. allocated(z2)) stop 3
+
+ allocate(t4 :: x2)
+ allocate(t5 :: y2)
+ allocate(t6 :: z2)
+ call bar (x2, y2, z2)
+ if (fini_cnt /= 3 .or. fin2_cnt /= 1) stop 4
+ if (allocated(x2) .or. allocated(y2) .or. allocated(z2)) stop 5
+
+ allocate(t6 :: z2)
+ call bar (x2, y2, z2)
+ if (fini_cnt /= 4 .or. fin2_cnt /= 2) stop 6
+ if (allocated(x2) .or. allocated(y2) .or. allocated(z2)) stop 7
+end
+
+! { dg-final { scan-tree-dump "__final_m_T2 \\\(struct" "original" } }
+! { dg-final { scan-tree-dump "__final_m_T3 \\\(struct" "original" } }
+! { dg-final { scan-tree-dump "__final_m2_T6 \\\(struct" "original" } }