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/usr/share/syncevolution/xml/scripting/07vcard-addrev.xml is in syncevolution-common 1.5.2-2.

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The actual contents of the file can be viewed below.

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    <macro name="VCARD_OUTGOING_ADDREV_SCRIPT"><![CDATA[
      if (REV==EMPTY){
        REV="2010-03-28T10:34:10Z";
      }
    ]]></macro>