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Test Info:

<!DOCTYPE html>
<html>
<head>
<style type="text/css">
#a {
height: 4em;
background-color: green;
overflow: hidden;
}
#a div{
position: absolute;
top: 1em; left: 1em;
background-color: lime;
height: 7em; width: 7em;
}
#b {
height: 4em;
background-color: blue;
overflow: hidden;
}
</style>
</head>
<body>
<div id="a">
<div></div>
</div>
<div id="b"></div>
</body>
</html>