Is the following right?

Adding to the matching penalties is the issue of coincidental or not. If A and
B are both called for roughing at the same time, then neither team is short.
However, if A is called (delayed penalty) for slashing and later in the same
shift B is called for slashing (retaliation) then they are both short (i.e.
not really conincidental penalties, just reported at the same time). Same
thing after the whistle, if both get two for roughing then 5x5, but if after
the whistle A punches B and then B slashes A, then it is 4x4 since, again,
they are not coincidental happenings nor penalties, just reported at the same time.

Nathan Eric Hampton