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

Calculating dependencies ... done!
Dependency resolution took 1.52 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
[ebuild     U  ] virtual/acl-2.4.0::gentoo [0-r2::gentoo] USE="-static-libs" 0 KiB

Total: 2 packages (2 upgrades), Size of downloads: 376 KiB