This file defines the amount of maximum value of experience points available for players.
In IWD2 we have:

2DA V1.0
8000000
        VALUE
MAGE    	8000000
FIGHTER 	8000000
CLERIC  	8000000
THIEF   	8000000
BARD    	8000000
PALADIN 	8000000
DRUID   	8000000
RANGER  	8000000
FIGHTER_MAGE    15000000
FIGHTER_CLERIC  11000000
FIGHTER_THIEF   11000000
FIGHTER_MAGE_THIEF      22500000
MAGE_THIEF      15000000
CLERIC_MAGE     15000000
CLERIC_THIEF    9900000
FIGHTER_DRUID   11000000
FIGHTER_MAGE_CLERIC     22500000
CLERIC_RANGER   13200000
MONK    	8000000
SORCERER        8000000

where:
Names in the first column are class identifiers. The second column consists of the number of maximal allowed xp value for players. The famous xp cap remover works very simply - instead of these numbers everywhere is set value -1.