A date and time. The date is assumed to be in the (proleptic) Gregorian calendar. The time is in UTC if @utc is %TRUE. Otherwise, the time is a local time, and @offset gives the offset from UTC in minutes (such that adding @offset to the time would give the correct UTC time). If @utc is %FALSE and @offset is 0, then the %SoupDate represents a "floating" time with no associated timezone information.