0001145549-24-016256.txt : 20240314 0001145549-24-016256.hdr.sgml : 20240314 20240314165224 ACCESSION NUMBER: 0001145549-24-016256 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240314 DATE AS OF CHANGE: 20240314 EFFECTIVENESS DATE: 20240314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: John Hancock GA Mortgage Trust CENTRAL INDEX KEY: 0001742952 ORGANIZATION NAME: IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23418 FILM NUMBER: 24751014 BUSINESS ADDRESS: STREET 1: C/O JOHN HANCOCK FUNDS STREET 2: 200 BERKELEY STREET CITY: BOSTON STATE: MA ZIP: 02116 BUSINESS PHONE: (617) 663-3000 MAIL ADDRESS: STREET 1: C/O JOHN HANCOCK FUNDS STREET 2: 200 BERKELEY STREET CITY: BOSTON STATE: MA ZIP: 02116 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001742952 XXXXXXXX true false false N-2 John Hancock GA Mortgage Trust 811-23418 0001742952 5493005U1VX5V7WKLF57 197 Clarendon Street Boston 02116 US-MA US 6175726231 State Street Bank and Trust Company One Congress Street Boston 02114 6177863000 SSB maintains the accounting records and the custody of the assets John Hancock GA Mortgage Trust 197 Clarendon Street Boston 02116 6175726231 Records related to its functions as Registrant Manulife Investment Management Private Markets (US) LLC 197 Clarendon Street Boston 02116 6176633000 Records related to its functions as advisor N N N N-2 N Ian Roke N/A Y Deborah C. Jackson N/A N Grace K. Fey N/A N Hassell H. McClellan N/A N Brian VanDelinder 000145508 197 Clarendon Street Boston 02116 XXXXXX N N N N N N N Ernst & Young LLP 00042 254900H1VLSDPE6LJK37 N N N N N N N John Hancock GA Mortgage Trust 5493005U1VX5V7WKLF57 N N/A Y N N N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) N N N N Manulife Investment Management Private Markets (US) LLC 801-68506 000145508 N/A N State Street Bank and Trust Company 85-05003 571474TGEMMWANRLN572 N N N ICE Data Services 5493000NQ9LYLDBCTL34 N Pricing Direct 549300WIC0TOJ7N7GD54 N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N N Manulife Investment Management Private Markets (US) LLC 000145508 CRD Y N N John Hancock Distributors LLC 8-15826 000005249 N/A 0.000000000000 0.000000000000 State Street Global Markets, LLC 8-69862 000285852 549300FDEDF5ORXCMQ56 863705871.780000000000 Credit Suisse AG N/A N/A ANGGYXNX0JLX3X63JN86 CH 223000000.070000000000 BNP Paribas N/A N/A R0MUWSFPU8MPRO8K5P83 FR 150268900.010000000000 Royal Bank of Canada N/A N/A ES7IP3U3RHIGC71XBU11 CA 117541489.280000000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 94749927.810000000000 Citadel Securities LLC 8-53574 000116797 12UUJYTN7D3SW8KCSG25 75213208.330000000000 Wells Fargo Securities, LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 70113785.160000000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 70068746.090000000000 Bank of Montreal N/A N/A NQQ6HPCNCCU6TUTQYE16 CA 61328223.880000000000 Deutsche Bank AG N/A N/A 213800QILIUD4ROSUO03 DE 36430757.470000000000 1810721332.240000000000 N 1836074180.380000000000 Common stock Common shares N N N N N N 0.200000000000 0.350000000000 0.000000000000 18.090000000000 true CHG ACCT PRINCIPLES 2 gamortgage.htm PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Shareholders and

Board of Trustees of John Hancock GA Mortgage Trust

In planning and performing our audits of the financial statements of John Hancock GA Mortgage Trust (the "Fund") as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies

in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of December 31, 2023.

This report is intended solely for the information and use of management and the Board of Trustees of the John Hancock GA Mortgage Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ Ernst & Young LLP

Boston, Massachusetts

February 28, 2024