Microsoft Money files, (.mny or .bak) can be accessed with the appropriate Microsoft Money program. See the second "sticky" in this forum:
https://social.microsoft.com/Forums/en-US/479281b2-90f9-42ca-85f7-644fc6e1e5c3/download-microsoft-money-installation-files-solve-activation-and-some-other-errors?forum=money
to download the Money version that created the backup file.
I'm not sure what you mean by "a real banking file". but Money can generate a large variety of reports that can be exported to a spreadsheet program.
If this is not what you want, post back with more detail.
Bill Becker