Refering to book2, chapter 20, in the original CFAI books, page 201/202 BB. Rule of thumb should be (in my opinion):
If contribution > total pension cost => Reclassify difference from CFF to CFO (after tax) If contribution < total pension cost => Reclassify difference from CFO to CFF (after tax)
However, in that blackbox they increasing BOTH CFF and CFO. This is in contrast to - for example - Schweser Nootes, book2, page 112.
Anybody has an idea?