This file assigns reputation values for game beginning to the specified alignment type.
In BG2 ToB we have:

2DA V1.0
10
           VALUE      
L_G        12         
N_G        11         
C_G        11         
L_N        10         
N_N        10         
C_N        10         
L_E        9          
N_E        9          
C_E        8          

Where
first column is the alignment identifier
and the second one, entitled value determines reputation value set at the beginning of the game.