/**
 * Implements hook_field_views_data_alter().
 */
function {{ machine_name }}_field_views_data_alter(array &$data, \Drupal\field\FieldStorageConfigInterface $field_storage) {
  $entity_type_id = $field_storage->getTargetEntityTypeId();
  $field_name = $field_storage->getName();
  $entity_type = \Drupal::entityTypeManager()->getDefinition($entity_type_id);
  $pseudo_field_name = 'reverse_' . $field_name . '_' . $entity_type_id;
  $table_mapping = \Drupal::entityTypeManager()->getStorage($entity_type_id)->getTableMapping();

  list($label) = views_entity_field_label($entity_type_id, $field_name);

  $data['file_managed'][$pseudo_field_name]['relationship'] = [
    'title' => t('@entity using @field', ['@entity' => $entity_type->getLabel(), '@field' => $label]),
    'help' => t('Relate each @entity with a @field set to the image.', ['@entity' => $entity_type->getLabel(), '@field' => $label]),
    'id' => 'entity_reverse',
    'field_name' => $field_name,
    'entity_type' => $entity_type_id,
    'field table' => $table_mapping->getDedicatedDataTableName($field_storage),
    'field field' => $field_name . '_target_id',
    'base' => $entity_type->getBaseTable(),
    'base field' => $entity_type->getKey('id'),
    'label' => $field_name,
    'join_extra' => [
      0 => [
        'field' => 'deleted',
        'value' => 0,
        'numeric' => TRUE,
      ],
    ],
  ];
}