The OFFSET IN - ‘BEFORE’  constraint
 
 
NET Din OFFSET = IN 20nS BEFORE CLK
This says, Data will be valid here, 20nS BEFORE the clock arrives here.
In other words: “The Data to be registered in the FPGA will be available on the FPGA’s input Pad 20ns BEFORE 
the clock pulse is seen by the FPGA’s clock pad.” 
Therefore, the M1 tools will calculate: Maximum_Allowable_Internal_P2S_Delay = OFFSET + internal_CLK_delay.
The tools can automatically 
calculate and control internal 
data and clock delays to meet 
Designer must ensure that 
T(clock_period) - 20ns = ext-delay