Who sets the SkipOffset value in VAST tags?

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Who sets the SkipOffset value in VAST tags, is it by the Advertiser from DSP or Publisher from SSP? Or else it should be set from the player?

<Creative>
    <Linear skipoffset=”00:00:05”>…</Linear>
</Creative>
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It is set by the Advertiser from DSP or in short - the one that creates the ad is responsible for the "SkipOffset".

Additionally, the Player can have a default value if the "SkipOffset" is not presented in the VAST tag.