Even when the debts to their executives total in the billions, most companies lump them into 'other liabilities'; only a few then identify amounts attributable to deferred pay.

虽然这些欠高管的钱规模已达数十亿之巨，但大多数公司仍将这笔款项归入了“其他负债”；只有少数几家公司会指明那些可以归为递延薪酬的部分。

youdao

Has good information on how to identify net-net stocks (trading for less than assets minus all conceivable liabilities).

FORBES: Pick Of The Stock