What Dollar Amount To Use For SAR Filing?

We are discussing what amount to report on a fraudulent wire that was sent, but was able to be stopped and the money returned to bank/customer. Example - If our bank sends a $100,000 wire that is found to be fraudulent, but was able to be intercepted before final destination and the $100,000 returned to our bank, do I report the amount of the SAR as $100,000 or $200,000. Would you please include the location of any citations/FAQ's that contain this information? Thank you.

The transmission of the fraudulent wire is suspicious, so it should be reported. Intercepting and returning the funds is not suspicious, so I don't see any reason it would be reported as a suspicious transaction.