Thanks, I assumed flat was the same front and rear which added to the confusion.
No, it’s quite confusing! The bolts for FM calipers screw into the bottom of the caliper.
On the front, the caliper bolts onto an adapter plate which then bolts on to fork in a similar way to a PM caliper i.e bolts from the rear. The adapter plate can be reversed to swap between 140mm and 160mm.
For the rear, the caliper bolts directly onto the frame, with the bolts going through the chainstay from the underside.
For added fun, there’s no standard depth of chainstay, which means that you need to get the right bolt length to match your frame.
It looks like that Shimano adapter above swaps one of the PM bolts for a stud and nut, presumably because otherwise the bolt would hit the frame.