Date: 19 December 2014 at 10:09
Subject: BACS payment Ref:901109RW
Please see below our payment confirmation for funds into your account on Tuesday re invoice 901109RW
Tel: 01874 662 346
Fax: 01874 501 248
To add credibility, the attachment has the same name as the reference in the subject and body text (in this case it is 901109RW.xls). The reference is randomly generated.
So far, I have seen three different type of attachment, all undetected by AV vendors    containing a different malicious macro each    [pastebin]. These macros then try to download an executable from the following locations:
The file is downloaded as test.exe and is then moved to %TEMP%\VMUYXWYSFXQ.exe. It has a VirusTotal detection rate of 2/54. VT also reports that it phones home to 184.108.40.206 (PE "Filipets Igor Victorovych", Ukraine)
Additional analysis is pending.
A further version of this is doing the rounds with an attachment which also has zero detections at VirusTotal and a different macro [pastebin], however it downloads the same binary from http://220.127.116.11/sstat/lldvs.php as the previous example does.