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

Calculating dependencies ... done!
Dependency resolution took 0.96 s (backtrack: 0/20).

[ebuild   R    ] dev-perl/SGMLSpm-1.1-r2::gentoo  USE="-test" PERL_FEATURES="ithreads (-debug) -quadmath" 112 KiB

Total: 1 package (1 reinstall), Size of downloads: 112 KiB