Initial commit of bank module

review1002002

doc/index.rst

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+Bank Module
+###########
+
+The bank module defines the concept of bank and account.
+
+Bank
+****
+
+A bank links a party with a `BIC`_.
+
+.. _`BIC`: http://en.wikipedia.org/wiki/Bank_Identifier_Code
+
+Bank Account
+************
+
+A bank account is defined by a *Bank* and at least one number.
+
+- The *Bank* is the bank where the account is set.
+- The *Owners* are the parties who own the account.
+- The *Currency* is the default currency of the account.
+- The *Numbers* are the different possible number that identifies the account.
+  There are two types defined by default:
+
+  - `IBAN`_
+  - Other
+
+.. _`IBAN`: http://en.wikipedia.org/wiki/IBAN