[stmt.return] Fix operand conversions description

Author: languagelawyer

source/declarations.tex

@@ -4347,7 +4347,7 @@
 The initialization that occurs in the \tcode{=} form of a
 \grammarterm{brace-or-equal-initializer} or
 \grammarterm{condition}\iref{stmt.select},
-as well as in argument passing, function return,
+as well as in argument passing,
 throwing an exception\iref{except.throw},
 handling an exception\iref{except.handle},
 and aggregate member initialization\iref{dcl.init.aggr},

source/statements.tex

@@ -826,11 +826,17 @@
 A \tcode{return} statement with an operand of type \tcode{void} shall be used only
 in a function whose return type is \cv{}~\tcode{void}.
 A \tcode{return} statement with any other operand shall be used only
-in a function whose return type is not \cv{}~\tcode{void};
+in a function whose return type is not \cv{}~\tcode{void}.
+
+\pnum
 \indextext{conversion!return type}%
-the \tcode{return} statement initializes the
-glvalue result or prvalue result object of the (explicit or implicit) function call
-by copy-initialization\iref{dcl.init} from the operand.
+The sequence of conversions applied to the operand of the \tcode{return} statement
+is the same as if the parenthesized operand was used to copy-initialize\iref{dcl.init}
+a hypothetical variable having the same type as the return type of the function
+containing the \tcode{return} statement,
+except that if the operand is a prvalue having the same type as the return type,
+ignoring the top-level \grammarterm{cv-qualifier}{s},
+the temporary materialization conversion\iref{conv.rval} is not applied.
 \begin{note}
 A \tcode{return} statement can involve
 an invocation of a constructor to perform a copy or move of the operand