Total pension cost > employer contribution and CFO vs CFF

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?

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