chromium/third_party/blink/web_tests/svg/filters/feOffset-nonuniform-scale.svg

<svg xmlns="http://www.w3.org/2000/svg" id="body" width="400" height="400">
  <defs>
    <filter id="f1">
      <feOffset dx="0" dy="-5" />
    </filter>
  </defs>
  <g transform="scale(10 1)">
    <rect x="0" y="5" width="10" height="100" fill="green" filter="url(#f1)"/>
  </g>
</svg>