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chromium/third_party/blink/web_tests/external/wpt/css/css-overflow/overflow-replaced-element-001.html 

<!DOCTYPE html>
<title>CSS Overflow: overflow replaced element with borders and negative end margins</title>
<link rel="author" title="Manuel Rego Casasnovas" href="mailto:[email protected]">
<link rel="help" href="https://drafts.csswg.org/css-overflow/#scrollable">
<meta name="assert" content="Checks that the scrollable overflow of a replaced elements with borders is properly computed even when it has a negative margin-right and margin-bottom.">
<script src="/resources/testharness.js"></script>
<script src="/resources/testharnessreport.js"></script>
<script src="/resources/check-layout-th.js"></script>
<body onload="checkLayout('#wrapper');">
  <div id="wrapper" style="width: 200px; height: 100px; overflow: scroll;"
      data-expected-scroll-width="400" data-expected-scroll-height="300">
    <img style="border: 50px solid green; width: 300px; height: 200px;
                margin-right: -100px; margin-bottom: -200px;" />
  </div>
</body>