Offset just past the cap's text.
top for SELECT TOP …; clause for LIMIT / OFFSET / FETCH at the end of the statement.
Whether the cap is plain integer literals, so it can be reasoned about as a row count.
False for PERCENT, WITH TIES and any expression or parameter.
Rows the cap keeps; null when it keeps all of them (OFFSET alone, LIMIT ALL).
Rows the cap skips before keeping any.
Offset in the statement where the cap's text starts.
A row cap the query itself carries, as written.