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

Calculating dependencies ... done!
Dependency resolution took 0.99 s (backtrack: 0/20).

[ebuild  N     ] dev-perl/Tie-Cycle-1.231.0::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 13 KiB
[ebuild  N     ] dev-perl/Business-ISMN-1.204.0::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 16 KiB

Total: 2 packages (2 new), Size of downloads: 28 KiB