Pension cash flow

If the periodic pension cost greater than contributions to the plan what is the cash flow effect?

So if Contribution > Peridoic pension, the excess net of tax is treated as repayment of principle on a loan, so Add to CFO as Inflo and Subtract from Cash Flow Financing (prepayment).

Outflow of CFF (Pay off loan), Inflow of CFO

That means if Contribution < Periodic pension, it’s like taking a loan. Subtract from CFO and Add to CFF.

Inflow of CFF (borrow money), Outflow of CFO

Section 2.4.6 in CFA book on Pension.