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10 inch wheel (really 11 inches, edge to edge) with 4" backspace.
Backspace is measured from inside edge of wheel to the mounting face. So you have 7" to the outside and four to the inside
Offset (the 39 mm) is calculated (can't be measured) from zero, meaning if the mounting surface was in the middle of the wheel
11" overall wheel would be a zero offset with 5 1/2" backspace.
Since the wheel you are talking about has 4", offset is 1 1/2 ..... or 39 mm
I can never remember which direction is positive or negative, primarily cause I don't care. I have to have info to calculate offset, I can MEASURE backspace. Tell me backspace, I can tell if a wheel will fit.