Rendiconti

Rendiconti is the plural of rendiconto in Italian, a term that historically denotes a report or account presented to show what has been done or what has happened with finances or activities. The word derives from rendere conto, to render an account. In contemporary Italian, rendiconto or rendiconti commonly refer to reports that summarize revenues, expenditures, and results over a period.

In administrative and legal contexts, rendiconti are used to describe annual financial statements or reports issued by organizations, associations, public bodies, and companies. The rendiconto finanziario or rendiconto economico-finanziario provides an overview of income, outlays, and the financial position for a given year. In public administration, the rendiconto generale dello Stato refers to the state’s annual financial report presented to the parliament; in private entities, rendiconti may be published for members or shareholders.

Rendiconti are also the titles of several historic scientific journals associated with Italian academies and scholarly circles. Notable examples include Rendiconti dell'Accademia Nazionale dei Lincei and Rendiconti del Circolo Matematico di Palermo. These publications served as venues for scholarly articles in mathematics, physics, and other sciences, particularly during the 19th and early 20th centuries, and some evolved or merged into later journals.

In modern usage, rendiconti as a term for published reports remains common in formal or institutional language, while in everyday finance the term rendiconto or bilancio is often preferred for budgetary statements.