Paragraph 8.5.3/5 in n3797:
A reference to type “cv1 T1” is initialized by an expression of type “cv2 T2” as follows:
If the reference is an lvalue reference and the initializer expression
is an lvalue (but is not a bit-field), and “cv1 T1” is reference-compatible with “cv2 T2,” or
has a class type (i.e., T2 is a class type), where T1 is not reference-related to T2, and can be converted to an lvalue of type “cv3 T3,” where “cv1 T1” is reference-compatible with “cv3 T3” (this conversion is selected by enumerating the applicable conversion functions (13.3.1.6) and choosing the best one through overload resolution (13.3)),
...
English is not my native language, but the phrase in bold (my emphasis) seems to me to give the idea that T1
can be converted to an lvalue of type cv3 T3, which I believe is not correct. According to my understanding, T2
is the type who has to be convertible to cv3 T3, as the example:
struct B : A { operator int&(); } b;
int& ir = B();
shows.