Dimension attribute - Backing Entity Type

Can anyone please make me understand what is "backing entity type " in dimension attribute table in ax 2012 & what are other backing entity fields it relates to.

Where does it reference in ax 2012 i.e function , table,role.

Backing entity is the data source for dimension values. It may be an existing table in AX (customers, projects) makes available through a view, or values manually specified for the dimension attributed (saved in DimensionFinancialTag table).

You’ll find more information on GFM Team Blog, among other places.

I see you’re already discussing the same thing on another forum. Please let’s continue there to avoid repeating the same discussion.