diff -r 000000000000 -r fb9019fb1bf7 src/net/fortuna/ical4j/model/UtcOffset.java
--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/src/net/fortuna/ical4j/model/UtcOffset.java	Tue Feb 10 18:12:00 2015 +0100
@@ -0,0 +1,166 @@
+/**
+ * Copyright (c) 2012, Ben Fortuna
+ * All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ *  o Redistributions of source code must retain the above copyright
+ * notice, this list of conditions and the following disclaimer.
+ *
+ *  o Redistributions in binary form must reproduce the above copyright
+ * notice, this list of conditions and the following disclaimer in the
+ * documentation and/or other materials provided with the distribution.
+ *
+ *  o Neither the name of Ben Fortuna nor the names of any other contributors
+ * may be used to endorse or promote products derived from this software
+ * without specific prior written permission.
+ *
+ * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+ * "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+ * LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
+ * A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT OWNER OR
+ * CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL,
+ * EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO,
+ * PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR
+ * PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF
+ * LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING
+ * NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS
+ * SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ */
+package net.fortuna.ical4j.model;
+
+import java.io.IOException;
+import java.io.Serializable;
+import java.text.DecimalFormat;
+import java.text.NumberFormat;
+
+import net.fortuna.ical4j.util.Dates;
+
+import org.apache.commons.lang.builder.HashCodeBuilder;
+import org.apache.commons.logging.Log;
+import org.apache.commons.logging.LogFactory;
+
+/**
+ * $Id$
+ *
+ * Created on 26/06/2005
+ *
+ * Represents a timezone offset from UTC time.
+ *
+ * @author Ben Fortuna
+ */
+public class UtcOffset implements Serializable {
+
+    private static final long serialVersionUID = 5883111996721531728L;
+    
+    private static final int HOUR_START_INDEX = 1;
+
+    private static final int HOUR_END_INDEX = 3;
+
+    private static final int MINUTE_START_INDEX = 3;
+
+    private static final int MINUTE_END_INDEX = 5;
+
+    private static final int SECOND_START_INDEX = 5;
+
+    private static final int SECOND_END_INDEX = 7;
+
+    private static final NumberFormat HOUR_FORMAT = new DecimalFormat("00");
+
+    private static final NumberFormat MINUTE_FORMAT = new DecimalFormat("00");
+
+    private static final NumberFormat SECOND_FORMAT = new DecimalFormat("00");
+
+    private long offset;
+
+    /**
+     * @param value a string representation of an offset
+     */
+    public UtcOffset(final String value) {
+
+        if (value.length() < MINUTE_END_INDEX) {
+            throw new IllegalArgumentException("Invalid UTC offset [" + value
+                    + "] - must be of the form: (+/-)HHMM[SS]");
+        }
+        
+        final boolean negative = value.charAt(0) == '-';
+
+        if (!negative && !(value.charAt(0) == '+')) {
+            throw new IllegalArgumentException("UTC offset value must be signed");
+        }
+        
+        offset = 0;
+        offset += Integer.parseInt(value.substring(HOUR_START_INDEX,
+                HOUR_END_INDEX))
+                * Dates.MILLIS_PER_HOUR;
+        offset += Integer.parseInt(value.substring(MINUTE_START_INDEX,
+                MINUTE_END_INDEX))
+                * Dates.MILLIS_PER_MINUTE;
+        if (value.length() == SECOND_END_INDEX) {
+            offset += Integer.parseInt(value.substring(SECOND_START_INDEX,
+                    SECOND_END_INDEX))
+                    * Dates.MILLIS_PER_SECOND;
+        }
+        if (negative) {
+            offset = -offset;
+        }
+    }
+
+    /**
+     * @param offset an offset value in milliseconds
+     */
+    public UtcOffset(final long offset) {
+        this.offset = (long) Math.floor(offset / (double) Dates.MILLIS_PER_SECOND) * Dates.MILLIS_PER_SECOND;
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final String toString() {
+        final StringBuffer b = new StringBuffer();
+        long remainder = Math.abs(offset);
+
+        if (offset < 0) {
+            b.append('-');
+        }
+        else {
+            b.append('+');
+        }
+        b.append(HOUR_FORMAT.format(remainder / Dates.MILLIS_PER_HOUR));
+
+        remainder = remainder % Dates.MILLIS_PER_HOUR;
+        b.append(MINUTE_FORMAT.format(remainder / Dates.MILLIS_PER_MINUTE));
+
+        remainder = remainder % Dates.MILLIS_PER_MINUTE;
+        if (remainder > 0) {
+            b.append(SECOND_FORMAT.format(remainder / Dates.MILLIS_PER_SECOND));
+        }
+        return b.toString();
+    }
+
+    /**
+     * @return Returns the offset.
+     */
+    public final long getOffset() {
+        return offset;
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final boolean equals(final Object arg0) {
+        if (arg0 instanceof UtcOffset) {
+            return getOffset() == ((UtcOffset) arg0).getOffset();
+        }
+        return super.equals(arg0);
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final int hashCode() {
+        return new HashCodeBuilder().append(getOffset()).toHashCode();
+    }
+}