How do Record Links encode their data in SQL server?

Recently I was asked about the encoding that it is done for record links in SQL. If you are not familiar with Record Links, which have been available since NAV version 5.0, just open any Card or List and then click Edit -> Links (Ctrl + L). “ Record Links enable users to add links to documents to any record in Microsoft Dynamics NAV, such as a sales order or purchase order. The document or order can be stored in Microsoft SharePoint or on a file server and the user can access the document... Read the full text.
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