C.I. ISA manual said:
Flat Memory instructions read, or write, one piece of data into, or out of, VGPRs; they do this separately for each work-item in a wavefront. Unlike buffer or image instructions, Flat instructions do not use a resource constant to define the base address of a surface. Instead, Flat instructions use a single flat address from the VGPR; this addresses memory as a single flat memory space. This memory space includes video memory, system memory, LDS memory, and scratch (private) memory. It does not include GDS memory. Parts of the flat memory space may not map to any real memory, and accessing these regions generates a memory-violation error. The determination of the memory space to which an address maps is controlled by a set of “memory aperture” base and size registers.