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chromium/third_party/blink/web_tests/external/wpt/css/CSS2/normal-flow/overflow-scroll-paint-order.html 

<!DOCTYPE html>
<title>Overflow:scroll paint order</title>
<link rel="help" href="https://www.w3.org/TR/CSS2/zindex.html">
<link rel="match" href="overflow-scroll-paint-order-ref.html">
<style>
  #scroller {
    background: red;
    padding: 20px;
    box-sizing: border-box;
    width: 100px;
    height: 100px;
    overflow: scroll;
  }
  #negative-margin {
    width: 100px;
    height: 100px;
    background: green;
    margin-top: -100px;
  }
  #foreground1 {
    display: inline-block;
    width: 50px;
    height: 50px;
    background: blue;
  }
  #foreground2 {
    display: inline-block;
    width: 50px;
    height: 50px;
    background: magenta;
  }
</style>
<!-- The paint order should be:
  scroller background (invisible)
  scroller child background (invisible)
  negative-margin background (visible)
  foreground1 (visible)
  foreground2 (visible)
-->
<div id="scroller">
  <div style="height: 200px; background: yellow">
    <div id="foreground1"></div>
  </div>
</div>
<div id="negative-margin">
  <div id="foreground2"></div>
</div>