[conv]/6 (emphasis is mine):
The effect of any implicit conversion is the same as performing the corresponding declaration and initialization and then using the temporary variable as the result of the conversion. The result is an lvalue if T is an lvalue reference type or an rvalue reference to function type ([dcl.ref]), an xvalue if T is an rvalue reference to object type, and a prvalue otherwise. The expression e is used as a glvalue if and only if the initialization uses it as a glvalue.
What is the meaning of the highlighted statement above, in the context of this specific paragraph?