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/usr/share/easy-rsa/build-key-pkcs12 is in easy-rsa 2.2.2-1.

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The actual contents of the file can be viewed below.

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#!/bin/sh

# Make a certificate/private key pair using a locally generated
# root certificate and convert it to a PKCS #12 file including the
# the CA certificate as well.

export EASY_RSA="${EASY_RSA:-.}"
"$EASY_RSA/pkitool" --interact --pkcs12 $*