C++03 中是这么说的:
Temporaries of class type are created in various contexts: binding an rvalue to a reference (8.5.3), returning an rvalue (6.6.3), a conversion that creates an rvalue (4.1, 5.2.9, 5.2.11, 5.4), throwing an exception (15.1), entering a handler (15.3), and in some initializations (8.5).