Finally, in December 2024:
"https://home.treasury.gov/news/press-releases/jy2744#:~:text=Press%20Contacts-,Treasury%20Department%20Announces%20Disbursement%20of%20%2420%20Billion%20Loan%20to%20Benefit,from%20Immobilized%20Russian%20Sovereign%20Assets
Treasury Department Announces Disbursement of $20 Billion Loan to Benefit Ukraine, To Be Repaid with Proceeds Earned from Immobilized Russian Sovereign Assets
and this is what the US government said about it:
These funds – paid for by the windfall proceeds earned from Russia’s own immobilized assets –
will provide Ukraine a critical infusion of support as it defends its country against an unprovoked war of aggression
said Secretary of the Treasury Janet L. Yellen.
The $50 billion collectively being provided by the G7 through this initiative will help ensure Ukraine has the resources it needs to sustain emergency services, hospitals, and other foundations of its ^brave resistance^
Right now, Putin is engaging our coalition in a contest of wills, counting on us to tire and ultimately retreat. But, through creative policymaking and the unity of the G7, we are sending an unmistakable message of resolve by making Russia increasingly bear the costs of its illegal war, instead of taxpayers in our coalition
So Russia was to bear the costs of this loan.