If converting to a wider type, no rounding occurs.
This depends upon whether one adopts the Kuki or Cody view of FP
numbers: Are the unwritten bits random, or all zero? If one adopts the
view that unwritten bits are all zero, then no rounding is needed. If
one adopts the view that unwritten bits are random then downward
"rounding" of negative lower bounds and upward "rounding" of positive
upper bounds are needed. By "rounding" in this context I mean filling
the new bits of the fraction with ones instead of zeroes. For positive
lower bounds or negative upper bounds, the correct thing to do is fill
the new bits of the fraction with zeroes.