The Children’s Trust is a not-for-profit corporate entity created pursuant to Act No. 173- 1999, as amended, as a public instrumentality of the Commonwealth of Puerto Rico. The Children’s Trust was created to securitize future payments from cigarette manufacturers under a tobacco litigation Master Settlement Agreement.

Access official fiscal reports, statements, and disclosures that track Puerto Rico’s financial progress.

Review agency procedures, policies, and notices supporting transparent public administration.

Find official news, media resources, and updates issued by AAFAF for the public and press.

Explore financial data, ratings, and reports relevant to investors and Puerto Rico’s debt portfolio.

Learn about AAFAF’s mission, responsibilities, and role in strengthening Puerto Rico’s fiscal stability.
