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According to the 2013 Microsoft Computing Safety Index, released in February 2014, the annual worldwide impact of phishing could be as high as US$5 billion.and it often directs users to enter personal information at a fake website, the look and feel of which are identical to the legitimate one and the only difference is the URL of the website in concern.

To avoid anti-phishing techniques that scan websites for phishing-related text, phishers have begun to use Flash-based websites (a technique known as phlashing).Some phishing scams use Java Script commands in order to alter the address bar.These types of attacks (known as cross-site scripting) are particularly problematic, because they direct the user to sign in at their bank or service's own web page, where everything from the web address to the security certificates appears correct.Whaling scam emails are designed to masquerade as a critical business email, sent from a legitimate business authority.The content is meant to be tailored for upper management, and usually involves some kind of falsified company-wide concern.Whaling phishers have also forged official-looking FBI subpoena emails, and claimed that the manager needs to click a link and install special software to view the subpoena., it appears as though the URL will take you to the example section of the yourbank website; actually this URL points to the "yourbank" (i.e. Another common trick is to make the displayed text for a link (the text between the tags) suggest a reliable destination, when the link actually goes to the phishers' site.

Many desktop email clients and web browsers will show a link's target URL in the status bar while hovering the mouse over it.

Communications purporting to be from social web sites, auction sites, banks, online payment processors or IT administrators are often used to lure victims.

Phishing emails may contain links to websites that distribute malware.

Note the misspelling of the words received and discrepancy as recieved and discrepency.

Also note that although the URL of the bank's webpage appears to be legitimate, the hyperlink would actually be pointed at the phisher's webpage.

A further problem with URLs has been found in the handling of internationalized domain names (IDN) in web browsers, that might allow visually identical web addresses to lead to different, possibly malicious, websites.