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 IWD2 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
HUMAN_AASIMAR           0       0       0       0       2       2
HUMAN_TIEFLING          0       2       0       2       0       -2
ELF                     0       2       -2      0       0       0
ELF_DROW                0       2       -2      2       0       2
ELF_WILD                0       2       0      -2       0       0
HALF_ELF                0       0       0       0       0       0
DWARF                   0       0       2       0       0       -2
DWARF_GOLD              0       -2      2       0       0       0
DWARF_GRAY              0       0       2       0       0       -4
HALFLING                -2      2       0       0       0       0
HALFLING_STRONGHEART    -2      2       0       0       0       0
HALFLING_GHOSTWISE      -2      2       0       0       0       0
GNOME                   -2      0       2       0       0       0
GNOME_DEEP              -2      2       0       0       2       -4
HALF_ORC                2       0       0       -2      0       -2