This file defines modification to stats (Str,Dex etc.) at character creation.
The first row (titles of columns ) is filled by the names of defined characteristics of PC (like MOD_STR = strength modifier).
The first column is filled by race names.
The crossings of the certain identifiers indicate what advantages /penalties receive PC with chosen race - used for character creation.
In BG2EE we have:

2DA V1.0
0
         MOD_STR  MOD_DEX  MOD_CON  MOD_INT  MOD_WIS  MOD_CHR
HUMAN    0        0        0        0        0        0
DWARF    0        -1       1        0        0        -2
ELF      0        1        -1       0        0        0
GNOME    0        0        0        1        -1       0
HALF_ELF 0        0        0        0        0        0
HALFLING -1       1        0        0        -1       0
HALFORC  1        0        1        -2       0        0