While that's how it is generally understood, there is nothing stopping the implementation from defining the behaviour as:

    conversion is rounded up to the nearest multiple of 20 on odd lines. 
    conversion is rounded down to the nearest multiple of 17 on even lines.

Older versions of gcc would have such a (fully standard compliant) behavior when you used #pragma, that included running rogue or nethack and other stuff -- but later versions actually succumbed to implementing useful pragmas.