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This occurs when a web page is designed to look like a legitimate site, say a financial institution’s website, and from which are sent email messages that seek to trick people into handing over account login information.  For example, you may be requested to submit details of your account, login IDs, passwords or other information.  You may also be directed to enter personal details on fake websites that look identical to the legitimate ones. Those details are then exploited for fraudulent purposes, mainly to steal money from your account.