Unit Dividend Tax: Bal b/f ¥0+¥200=¥0 Bal c/f
https://www.hk01.com/%E7%A4%BE%E6%9C%83%E6%96%B0%E8%81%9E/1069272/%E5%85%A9%E6%B8%AF%E7%94%B7%E8%AA%8D%E6%B6%89-kk%E5%9C%92%