I can't seem to find this information anywhere.
I understand from what I have read in other threads that you start SoD with the party you had when you killed Sarevok, with the exception of Imoen being replaced by Safana, and that after the first dungeon the other party members leave and bring with them the equipped items and quick item slots, the rest of their inventory being stored in a chest. Later in the campaign, you may or may not meet these characters again depending on whether they play a role in the campaign, and if they do they will still have their equipment with them.
Now what I am much less clear about is:
1) do your party members also retain the same stats, skills points etc. in SoD as they had at the end of your BG:EE playthrough?
2) do other characters from your BG:EE save file also retain their stats, skill points etc in SoD even if they were *not* in your party at the time you killed Sarevok?
3) do other characters from your BG:EE save file also keep their equipment and inventory content in SoD even if they were *not* in your party at the time you killed Sarevok?
4) what about Imoen when you get her back at the end of the campain? Does she still have her stats and skills from BG:EE? How about her equipment?
5) I have read conflicting reports of what happens to gem, scrolls and potion containers. Do you keep them (and their contents!) in SoD or do they disappear from your inventory?
6) Same with the gold: I've read that you lose it, but also read that you are getting it back at some point. Which is true?
I wish I could simply roleplay the transition and trust the game master but it seems from what I've read so far that the transition makes in fact very little sense, be it from a logical or roleplay perspective, so I'll be planning it instead.