From the Super Mario Wiki
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This special space is always next to the Bank. If a player passes this space, the player pays 5 coins to the Koopa Bank. If a player has less than 5 coins, the bank will take it all anyway. If a player lands on this space, the player gains all the coins from the bank deposit. In Mario Party 3, a special item, Koopa Kard can be used to get all the coins from the bank deposit if a player passes that space. In Mario Party 5, the space was contained in Capsules that players could place on the board. The space still worked the same, only it could be done anywhere on the board.
In Mario Party 2, the purpose of the banks in Bowser Land are different. Here, players are given a five coin loan from the Bowser Bank each time they pass the Bank Space, which accumulates as more and more players pass it. Anyone who lands on the Bank Space must pay back the Bowser Bank the entire loan; should they have no coins, they will instead lose a Star. Even if the player who lands on the space cannot afford the loan, it resets to 0.
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