31 Input/output library [input.output]

31.12 File systems [filesystems]

31.12.13 Filesystem operation functions [fs.op.funcs]

31.12.13.11 Create symlink [fs.op.create.symlink]

Effects: Establishes the postcondition, as if by POSIX symlink().
Postconditions: new_symlink resolves to a symbolic link file that contains an unspecified representation of to.
Throws: As specified in [fs.err.report].
[Note 1: 
Some operating systems do not support symbolic links at all or support them only for regular files.
Some file systems (such as the FAT file system) do not support symbolic links regardless of the operating system.
— end note]