Hi,

my favorite suspect in mtools is to see in function mk_entry():

  
https://sources.debian.org/src/mtools/4.0.33-1+really4.0.32-1/directory.c/?hl=98#L107

  now = localtime(&date2);

(I see no debian/patches directory for mtools. So this is probably
 really in effect with Debian's package.)

I understand that this function gets the SOURCE_DATE_EPOCH value as
  time_t date2 = date;
but then applies the local timezone when generating the timestamp
components. From man localtime:

  The localtime() function converts the calendar time  timep  to  broken-
  down  time  representation,  expressed relative to the user's specified
  timezone.

Unix time functions always confused me. So my idea of using gmtime(3)
instead of localtime(3) has to be taken with a grain of salt.

(Further it might be necessary to use gmtime(3) only when SOURCE_DATE_EPOCH
 is defined and not in normal operation mode.)


Have a nice day :)

Thomas

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