Key legal question
Whether X.________ SA and A.________ had standing to challenge delivery of the seized bank assets.
Extracted holding
The company had standing as account holder; A.________ lacked standing as shareholder/economic beneficiary, but his appeal could be examined together with the company's.
Extracted reasoning
In mutual assistance, standing for bank records and coercive measures is limited to the account holder or the person directly affected; a shareholder or economic beneficiary of a company generally has no standing.