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/usr/share/doc/freetds-common/examples/locales.conf is in freetds-common 0.91-6.1.

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The actual contents of the file can be viewed below.

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[default]
	date format = %b %e %Y %I:%M:%S:%z%p

[en_US]
	date format = %b %e %Y %I:%M:%S:%z%p
	language = us_english
	charset = iso_1

[es_ES]
	date format = %b %d %Y %I:%M%p
	language = spanish
	charset = iso_1

[pt_BR]
	date format = %d/%m/%Y %H:%M
	language = Portuguese
	charset = iso_1

[it_IT]
	date format = %d/%m/%Y %H:%M
	language = Italiano
	charset = iso_1