Total pension cost > employer contribution and CFO vs CFF

CFA Level II FRA
#1

Is my reasoning correct? If the employer has contributed less than the total pension expense then it is like the company is borrowing and hence is a source of funds therefore increase CFF and reduce CFO .

On the other hand, if employer contributions are higher than TPP then you adjust by reducing CFF and increasing CFO.

is this correct?

#2

You are right (just checked example 6 R#20) excess contributions are adjusted for taxes and added to CFO and subtracted from CFF