It is converted from the moon. It gets a percentage of resource production from your vassals according to the formula: [bank level] * 0.1 in a radius of 25 000 ckm. If you have a bank, new vassals following your link will only settle within the action radius of the bank. Each level of the bank increases the structure of the satellite by 100%. The owner cannot destroy the building. The bank cannot be destroyed by nuclear weapons or Lexx. You can only destroy the bank by destroying the whole satellite. In this case 66% of the resources accumulated in the bank will fall into debris into orbit.

If you become the head of an alliance, your bank will collect heavy taxes from members of the alliance and tribute from everyone else in the alliance area. The desired taxes are set by the Head. The maximum tax and tribute percentage is 0.1 * [bank level].
The alliance bank automatically becomes the centre of the alliance network. Since the owning alliance can only take resources from the bank once a week, it is a delicacy for enemies.
If an alliance leader is inactive for more than 7 days, his bank is automatically destroyed.

Capitalization
Bank is able to profit from accumulated resources at the rate of 0.1% per week. For example, in a month the bank will increase the amount of metal by 0.4%.
Only one bank can be built.