CFO over/understate on Bonds interest, company, relative

ashycal

Bond issued at Premium 102,531.
Market interest rate: 9%
Annual Coupon: 10%
Face Value: $100,000
3 year bond

Interest Expense: 102,531 * .09 = $9,228
Coupon Payment (actual cash paid) = $10,000

Book States: For premium bonds CFF is overstated (this makes sense since face is $102,531)

But it also says

CFO is understated. How is CFO understated if the company is paying out $10,000 vs a $9,228 interest expense? Are they assuming it is understated relative to the interest that should be paid if the coupon was multiplied by the face value + premium?