Postfinance makes no provision for the US fine in the tax dispute between Swiss banks and the US says the CEO, Hansruedi Koeng, to Cash magazine. In 2013 the institution set aside CHF 2.5m and in 2014 CHF 1.3m for procedural and legal fees, but nothing for the fine. Postfinance is in Category 2 with the option to move to Category 3.
In the US Program, Category 2 banks are the banks that were not already under investigation by the Department of Justice (DoJ) when the Program came out in August 2013 but had reason to believe that they had committed tax-related offenses.
While Category 3 banks are the banks that believe they have not engaged in activities that could have breached US law. An Independent Examiner needs to verify this; those banks do not need to pay a penalty but the handling costs endured by fulfilling the requirements of the US Program is born by the banks.
As a reminder you may check the various categories on the 1st page of the US Tax Program.