The Threshold is a kind of switch. If your gain is below you habe LCG and if it is above you have HCG.
In very simple words LCG means more fullwell but higher noise and HCG less fullwell and lesser noise.
The ration is 3.05
Offset has to be put to avoid clipping. You can take a Bias frame with your settings and the min value of the image has be above 0.
Usally the offset it is in ballpark of 200 to 300.