<!DOCTYPE html>
<html lang="en">
<head>
<style>
#d {
    position: absolute;
    top: 40px;
    left: 40px;
    width: 360px;
    height: 360px;
    background-color: blue;
    box-sizing: border-box;
}

#clip {
    width: 160px;
    height: 160px;
    margin: 100px;
    background-color: green;
}
</style>
</head>
<body>
<div id="d"><div id="clip"></div></div>
</body>
</html>