[OWDavid]

I'm being a caddie for someone in a matchplay competition and wanted to get some clarification on the rule to do with lost and provisional balls as there seems to be a difference in opinion when I've asked a few people.

Here's an example. I pull a tee shot left and shortish off our first tee where there's deep rough and then out of bounds (OOB). I think it's likely that I've lost the ball so I declare I'm playing a provisional and hit it straight and long down the middle of the fairway. As I understand the R&A rule 27, I don't have to go looking for the original and can instead go straight to the provisional, and since it's closer to the hole than the original ball, once I've made a stroke at it that's now the ball in play and I've made my fourth shot. Is that correct?

Also, just to further clarify the possibilities:-

a) As I'm walking to the provisional my opponent goes towards where my original ball went and believes that he's found my ball. As I understand it I must identify the ball, as refusing to do so, or incorrectly identifying it as not my ball (lying), would incur a penalty which I assume to be 2 shots in stroke play and I assume lose of hole in matchplay. Also if I then play the provisional I assume that I'm then playing a wrong ball resulting in disqualification if I don't correct that before the next tee.

b) If the ball found in a) above is mine, I must abandon the provisional ball and play the, now found, original ball as it lies for my second shot, providing it wasn't OOB

c) If the ball found in a) above was mine and is OOB, I must abandon that ball and can pick it up without penalty as my provisional is now the ball in play and I'm lying 3

d) If I've gone forward to my provisional, made a stroke at it from near to, or closer to to the hole than, where my original ball was thought to be lost and someone then finds it, that ball is no longer in play and I can pick it up without penalty and continue playing the provisional ball

e) If I play a provisional ball off the tee and duff it 100 yds forward so I'm still behind where the original ball is deemed to be lost, I should then continue to make strokes to the provisional ball as long as long as those are taken from further away from the hole than my original ball is thought to be. If I then look for my original, find it and make a stroke at it, I have then played my second shot and can pick up the provisional ball without penalty. If I am unable to find the original ball, I'll then continue with the provisional ball, counting the appropriate number of shots, including penalty.

Is all of that correct or am I reading the rules wrong? Any help that can be given to help me sort this out will be greatly appreciated.