This is quite simple...
If you don't have an account at the particular financial institution you should just delete it and try forwarding it to fraud@the institution name.com. For example:
fraud@chase.com.
If you do have an account at that financial institution, the very first thing you should do is check the senders email address to make sure it really did come from the bank. As many pointed out, the email being discussed came from .ru. Obviously not the bank. Then forward it and delete it.
When in doubt, call the institution.