The result of a prvalue is the value that the expression stores into its context; a prvalue that has type cv void has no result. A prvalue whose result is the value V is sometimes said to have or name the value V.

In my mind, the value mentioned in the above rule is used to computes the value of an operand of an operator for the purpose. However, a prvalue is not only for this purpose but also perform initialization. What I want to say is it also store the initialization into its context, which is hinted in [conv.general] p3 and [conv.general] p6

An expression E can be implicitly converted to a type T if and only if the declaration T t=E; is well-formed, for some invented temporary variable t ([dcl.init]).

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.

Consider an lvalue-to-rvalue conversion applies to a glvalue of class type, the result of that conversion is defined as

Otherwise, if T has a class type, the conversion copy-initializes the result object from the glvalue.

As per [conv.general] p3 and [conv.general] p6, this conversion as if performs that

T t = glvalue;

In this declaration, the copy-initialization is performed like that call a constructor with the argument glvalue to initialize the object. In this implicit conversion, the t is the result of the lvalue-to-rvalue conversion and it is prvalue, hence the modeled initialization will not actually perform except that there exists a result object. I think the value in the definition of the result of a prvalue should have a more general meaning.

The result of a prvalue is the value or initialization that the expression stores into its context; a prvalue that has type cv void has no result. A prvalue whose result is the value V is sometimes said to have or name the value V.

This modification may make the meaning of the prvalue in the new expression value category system be clearer. In the current, the concept of prvalue especially for class type is intricacy.