These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.01 s (backtrack: 0/20).

[ebuild  N     ] acct-group/gnupg-pkcs11-0-r2::gentoo  0 KiB
[ebuild  N     ] acct-group/gnupg-pkcs11-scd-proxy-0-r2::gentoo  0 KiB
[ebuild  N     ] dev-libs/pkcs11-helper-1.31.0::gentoo  USE="-doc -gnutls -nss -test" 415 KiB
[ebuild  N     ] acct-user/gnupg-pkcs11-scd-proxy-0-r2::gentoo  0 KiB
[ebuild  N     ] app-crypt/gnupg-pkcs11-scd-0.11.0::gentoo  USE="proxy" 151 KiB

Total: 5 packages (5 new), Size of downloads: 566 KiB