1. The Panel that occurs nearest the top of the page.
2. If there are more than one Data Sampling Panel that are equally close to the top of the page (i.e. they are side-by-side), then the Value Panel will link to the left-most Data Sampling Panel
Note that all Value Panels on a Page will follow this rule. It isn't possible to have different Value Panels link to different Data Sampling Panels on the same Page - they will all link to the same Data Sampling Panel as per the above rules. If you need to associate different Value Panels to different Data Sampling Panels, consider splitting the analysis over several pages.