Sheets off balance?

Both the Treasury and FSA have voiced their concerns regarding the transparency of the banks' balance sheet with particular regard to 'off-balance-sheet' transactions. I find it confusing, therefore, that they chose to rescue the Bradford & Bingley by providing a £14b loan to the Financial Services Compensation Scheme. Where, on either the government's or the banks' balance sheet, is this to be shown as it presumably is a liability that will have to be repaid by means of increased contributions to the FSCS and a loan no matter how long the intended term for repayment is still a liability.