[jthol]

That's not what the article says.

>That's because the terms under which John Henry is buying the paper stick the New York Times Company with the Globe's pension obligations, which are said to amount to around $110 million. Which is to say that the worth of the overall Globe enterprise is negative $40 million, not $70 million.

emphasis added

[pbreit]

Notice that your emphasized words clearly state that the NYT (the seller) will pay the pensions, not the Globe's new buyer. So the article is correct.