This file defines the amount of maximum value of experience points available for players.
In BG2 ToB we have:

2DA V1.0
2950000
           	VALUE      
MAGE       	8000000
FIGHTER    	8000000
CLERIC     	8000000
THIEF      	8000000
BARD       	8000000
PALADIN    	8000000
DRUID      	8000000
RANGER     	8000000
FIGHTER_MAGE 	8000000
FIGHTER_CLERIC 	8000000
FIGHTER_THIEF 	8000000
FIGHTER_MAGE_THIEF 8000000
MAGE_THIEF 	8000000
CLERIC_MAGE 	8000000
CLERIC_THIEF 	8000000
FIGHTER_DRUID 	8000000
FIGHTER_MAGE_CLERIC 8000000
CLERIC_RANGER 	8000000
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.