This file defines the position, icon, links and resource for additional areas on the worldmap. It is used probably only in case of SoA worldmap in ToB.
In BG2 ToB we have:

2DA V1.0
*
         AREA      SCRIPT    FLAGS    ICON    LOCX    LOCY    LABEL    NAME    LINK_2DA    N_LINKS    E_LINKS    S_LINKS    W_LINKS LINKS_TO
1        AR3000    AR3000    7        28      773     640     66122    66122   XL3000      0          0          5          0	    10

where:
generally this structure is according to the WMP file format area entries.
first column is just the number of the area on this list and other:

Offfset in WMP area entry	column in XNEWAREA.2DA	Description
0x0008	AREA	AREA resref for this area
N/A	SCRIPT	Area script
0x0030	FLAGS	Bitmap indicating status of area: bit 0: is area visible? bit 1: unknown bit 2: set if area can be visited bit 3: set if area has been visited bits 4-31: unused?
0x0034	ICON	Sequence within BAM file for the icons for this area.
0x0038	LOCX	X coordinate of this area within the world map
0x003c	LOCY	Y coordinate of this area within the world map
0x0040	LABEL	Name of this location (as seen on captions)
0x0044	NAME	Same as field at 0x40? (or perhaps name for tooltips?)
N/A	LINK_2DA	Resref to 2DA file consisting of the Area links entries for this area.
0x0054	N_LINKS	Count of entries in the first group (North) of area links from this area.
0x005c	E_LINKS	Count of entries in the second group (East) of area links from this area.
0x0064	S_LINKS	Count of entries in the third group (South) of area links from this area.
0x006c	W_LINKS	Count of entries in the fourth group (West) of area links from this area.
N/A	LINKS_TO	Numer of links to this area