(a) matching vested stocks can be viewed as stocks with ZERO basis and thus no reporting required ( treating these like 403(a/b) tax advantaged savings targeted for retirement OR more commonly looked as income , like "other " income -- taxed at FMV but not FICA taxed ( because employer does not match the 50% FICA contribution and because this is not guaranteed as part of wages.
(b) Yes you report it like a deposit account using FMV on the last day of the year or the highest in the year
BTW --- are you working in the UK or are you stationed here in the USA ?
