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/usr/share/gcal/v2x2v300.pl is in gcal-common 3.6.1-2.

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The actual contents of the file can be viewed below.

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#  $Id: v2x2v300.pl 0.03 2000/06/17 00:00:03 tom Exp $
#
#  v2x2v300.pl:  Very simple, slow and silly Perl script for converting
#                  resource files of former Gcal versions, i.e. v2.20 and
#                  v2.40, into the style which is used by Gcal-3.00 or newer.
#                  This means, all `%?...' special texts which are obsolete
#                  now by reason Gcal offers the ability of defining an
#                  optional format statement, are converted into their
#                  according equivalents.
#
#
#  Copyright (c) 2000  Thomas Esken      <esken@gmx.net>
#                      Im Hagenfeld 84
#                      D-48147 M"unster
#                      GERMANY
#
#  This software doesn't claim completeness, correctness or usability.
#  On principle I will not be liable for ANY damages or losses (implicit
#  or explicit), which result from using or handling my software.
#  If you use this software, you agree without any exception to this
#  agreement, which binds you LEGALLY !!
#
#  This program is free software; you can redistribute it and/or modify
#  it under the terms of the `GNU General Public License' as published by
#  the `Free Software Foundation'; either version 2, or (at your option)
#  any later version.
#
#  You should have received a copy of the `GNU General Public License'
#  along with this program; if not, write to the:
#
#
#
$[ = 1;			# set array base to 1
$, = ' ';		# set output field separator
$\ = "\n";		# set output record separator

#
# Main block.
#
while (<>) {
    chop;	# strip record separator
    if ($_ =~ /%/) {
	#
	# Build the line.
	#
	$line = '';
	$len = length($_);
	for ($i = 1; $i <= $len; $i++) {
	    $ch = substr($_, $i, 1);
	    if ($ch eq "\\") {
		$line = $line . $ch;
		if ($i < $len) {
		    $i++;
		    $line = $line . substr($_, $i, 1);
		}
	    }
	    else {
		if ($ch eq '%') {
		    $line = $line . $ch;
		    if ($i < $len) {
			$action = 0;
			$i++;
			$ch = substr($_, $i, 1);
			#
			# Name                                     Old ->  New
			# ----                                     --- --  ---
			# %complete weekday name                   %o  ->  %K
			# %3-letter weekday name                   %O  ->  %>3#K
			# %2-letter weekday name                   %K  ->  %>2#K
			# %weekday number         (Mon=1...Sun=7)  %S  ->  %W
			# %weekday number     ONS (Mon=1...Sun=7)  %I  ->  %>1&*W
			# %weekday number     ONS (Mon=0...Sun=6)  %J  ->  %>1&*E
			# %weekday number         (Sun=1...Sat=7)  %(  ->  %I
			# %weekday number     ONS (Sun=1...Sat=7)  %<  ->  %>1&*I
			# %weekday number         (Sun=0...Sat=6)  %)  ->  %J
			# %weekday number     ONS (Sun=0...Sat=6)  %>  ->  %>1&*J
			# %weekday number FLX     (Mon=1...Sun=7)  %[  ->  %S
			# %weekday number FLX ONS (Mon=1...Sun=7)  %{  ->  %>1&*S
			# %weekday number FLX     (Mon=0...Sun=6)  %]  ->  %T
			# %weekday number FLX ONS (Mon=0...Sun=6)  %}  ->  %>1&*T
			# %day of year number                      %+  ->  %N
			# %day of year number +LZ                  %*  ->  %>03*N
			# %day of year number     ONS              %&  ->  %>1&*N
			# %day of year number +LZ ONS              %#  ->  %>03&*N
			# %day number +LZ                          %N  ->  %>02*D
			# %day number     ONS                      %s  ->  %>1&*D
			# %day number +LZ ONS                      %u  ->  %>02&*D
			# %complete month name                     %M  ->  %U
			# %3-letter month name                     %T  ->  %>3#U
			# %month number                            %U  ->  %M
			# %month number +LZ                        %W  ->  %>02*M
			# %month number     ONS                    %z  ->  %>1&*M
			# %month number +LZ ONS                    %Z  ->  %>02&*M
			# %complete year number +LZ                %=  ->  %>04*Y
			# %birth age number                        %b  ->  %B
			# %birth age number ONS                    %B  ->  %>1&*B
			# %moonphase                               %-  ->  %O
			# %moonphase +LZ                           %_  ->  %>03*O
			# %moonphase text graphics image           %:  ->  %Z
			# ----                                     --- -- ---
			# Legend: +LZ == with leading zero{es},
			#         FLX == flexible starting day of week (`-sN' option),
			#         ONS == Ordinal Number Suffix.
			#
			if ($ch eq 'o') {
			    $line = $line . 'K';
			    $action = 1;
			}
			if ($ch eq 'O') {
			    $line = $line . '>3#K';
			    $action = 1;
			}
			if ($ch eq 'K') {
			    $line = $line . '>2#K';
			    $action = 1;
			}
			if ($ch eq 'S') {
			    $line = $line . 'W';
			    $action = 1;
			}
			if ($ch eq 'I') {
			    $line = $line . '>1&*W';
			    $action = 1;
			}
			if ($ch eq 'J') {
			    $line = $line . '>1&*E';
			    $action = 1;
			}
			if ($ch eq '(') {
			    $line = $line . 'I';
			    $action = 1;
			}
			if ($ch eq '<') {
			    $line = $line . '>1&*I';
			    $action = 1;
			}
			if ($ch eq ')') {
			    $line = $line . 'J';
			    $action = 1;
			}
			if ($ch eq '>') {
			    $line = $line . '>1&*J';
			    $action = 1;
			}
			if ($ch eq '[') {
			    $line = $line . 'S';
			    $action = 1;
			}
			if ($ch eq '{') {
			    $line = $line . '>1&*S';
			    $action = 1;
			}
			if ($ch eq ']') {
			    $line = $line . 'T';
			    $action = 1;
			}
			if ($ch eq '}') {
			    $line = $line . '>1&*T';
			    $action = 1;
			}
			if ($ch eq '+') {
			    $line = $line . 'N';
			    $action = 1;
			}
			if ($ch eq '*') {
			    $line = $line . '>03*N';
			    $action = 1;
			}
			if ($ch eq '&') {
			    $line = $line . '>1&*N';
			    $action = 1;
			}
			if ($ch eq '#') {
			    $line = $line . '>03&*N';
			    $action = 1;
			}
			if ($ch eq 'N') {
			    $line = $line . '>02*D';
			    $action = 1;
			}
			if ($ch eq 's') {
			    $line = $line . '>1&*D';
			    $action = 1;
			}
			if ($ch eq 'u') {
			    $line = $line . '>02&*D';
			    $action = 1;
			}
			if ($ch eq 'M') {
			    $line = $line . 'U';
			    $action = 1;
			}
			if ($ch eq 'T') {
			    $line = $line . '>3#U';
			    $action = 1;
			}
			if ($ch eq 'U') {
			    $line = $line . 'M';
			    $action = 1;
			}
			if ($ch eq 'W') {
			    $line = $line . '>02*M';
			    $action = 1;
			}
			if ($ch eq 'z') {
			    $line = $line . '>1&*M';
			    $action = 1;
			}
			if ($ch eq 'Z') {
			    $line = $line . '>02&*M';
			    $action = 1;
			}
			if ($ch eq '=') {
			    $line = $line . '>04*Y';
			    $action = 1;
			}
			if ($ch eq 'b') {
			    $line = $line . 'B';
			    $action = 1;
			}
			if ($ch eq 'B') {
			    $line = $line . '>1&*B';
			    $action = 1;
			}
			if ($ch eq '-') {
			    $line = $line . 'O';
			    $action = 1;
			}
			if ($ch eq '_') {
			    $line = $line . '>03*O';
			    $action = 1;
			}
			if ($ch eq ':') {
			    $line = $line . 'Z';
			    $action = 1;
			}
			if ($action == 0) {
			    $line = $line . $ch;
			}
		    }
		}
		else {
		    $line = $line . $ch;
		}
	    }
	}
	print $line;
    }
    else {
	print $_;
    }
}