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def foo(a, b):
    try:
        return a_minus_b(a, b) 
    finally:
        pass

def a_minus_b(a, b):
    return a - b

foo(1, 2)

  Line #      Opcode                     Oparg
-----------------------------------------------------------------
  1           0 LOAD_CONST               0 (<code object foo>)
              2 LOAD_CONST               1 ('foo')
              4 MAKE_FUNCTION            0
              6 STORE_NAME               0 (foo)

  7           8 LOAD_CONST               2 (<code object a_minus_b>)
             10 LOAD_CONST               3 ('a_minus_b')
             12 MAKE_FUNCTION            0
             14 STORE_NAME               1 (a_minus_b)

 10          16 LOAD_NAME                0 (foo)
             18 LOAD_CONST               4 (1)
             20 LOAD_CONST               5 (2)
             22 CALL_FUNCTION            2
             24 POP_TOP
             26 LOAD_CONST               6 (None)
             28 RETURN_VALUE

Disassembly of <code object foo>:
  Line #      Opcode                     Oparg
-----------------------------------------------------------------
  2           0 SETUP_FINALLY           10 (to 12)

  3           2 LOAD_GLOBAL              0 (a_minus_b)
              4 LOAD_FAST                0 (a)
              6 LOAD_FAST                1 (b)
              8 CALL_FUNCTION            2
             10 RETURN_VALUE

  5     >>   12 END_FINALLY              /* NOTE: >> Is a jump target marker! */
             14 LOAD_CONST               0 (None)
             16 RETURN_VALUE

Disassembly of <code object a_minus_b at 0x10d277660, file "<dis>", line 7>:
  8           0 LOAD_FAST                0 (a)
              2 LOAD_FAST                1 (b)
              4 BINARY_SUBTRACT
              6 RETURN_VALUE