Recording a failed bank transfer

I made a SWIFT transfer to a supplier and it failed.
The bank refunded but they deducted an amount (approx 3%)

How do I record this transactions and account for this loss ?

Thanks in advance.

You should register 100% back in the bank account (BS). Than the 3% should be registered as a bank cost in the P&L.


Thanks. I will go ahead and do this.