it won't do anything on Mac OS, it's basically a program OS X won't be able to read or do anything with even if you forced it open.
Do you use your mac to boot into Windows? If so you could cause a problem if it was detected when you were in Windows and should be removed with an updated Windows Anti-Virus solution, otherwise you can delete it on your mac there are no repercussions, and you should not install any AV on your Mac as it doesn't work as well as the Windows offerings and it's not really useful on mac, it causes more harm than good right now.
what does it do? It's a trojan with a payload, possibly a keyloger or screen capture or something worse that someone can watch and record your infected WINDOWS computer if it's not removed. On Mac there is nothing this trojan can do, at all.
here's a link from Microsoft.com if you want to know more, but the variant is over four years old and there is little reputable info I could find.
https://www.microsoft.com/security/portal/threat/encyclopedia/entry.aspx?Name=Tr ojan%3AHTML%2FPhishing.AK
