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thanks for posting the report, a question or two.
Do I understand correctly that if someone were to have a problem inflating an SMB underwater, and ended up carried to the surface by it, it could be reported as an incident even if there were no untoward consequences?
Being carried to the surface IS an incident regardless of if anyone physically suffered or not so yes that would count and should be reported. Its the only way to identify trends.
It speaks or "reported incidents". Reported to who? Is some kind or reporting by DM's or Instructors mandatory? and what would constitute a reportable incident?
Information is from various sources such as coastguard reports, other emergency services reports, news reports and people filling in incident forms.