How does pair Value set works

Edit Tab has this code loaded :
FND POPIDR APPL_SHORT_NAME="SQLGL" CODE="GL#"
NUM=:$FLEX$.GL_SRS_COA_UNVALIDATED REQUIRED="Y"
VALIDATE="NONE" SEG=":!VALUE" DESC=":!MEANING"
NAVIGATE="!DIR" VDATE=""
And from how and where this NUM is mapped to that when i pass Chart of account ID it fetches the accounting flexfields

Hi, Can you also send me the doc.  My Id is [email protected]
Thanks,
Sam

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