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

Calculating dependencies ... done!
Dependency resolution took 1.51 s (backtrack: 0/20).

[ebuild     U  ] sys-apps/acl-2.4.0-r2::gentoo [2.3.2-r3::gentoo] USE="nls -static-libs -verify-sig%" 376 KiB

Total: 1 package (1 upgrade), Size of downloads: 376 KiB