Financial statements of a hundred noblemen (8)
I believe the answer is:
accounts
'financial statements' is the definition.
(account is a kind of financial statement)
'a hundred noblemen' is the wordplay.
'hundred' becomes 'c' (Roman numeral).
'noblemen' becomes 'counts' (count is a kind of nobleman).
'a'+'c'+'counts'='ACCOUNTS'
'of' is the link.
(Other definitions for accounts that I've seen before include "Gives financial reckoning, or explains cause" , "Stories" , "Reports of events" , "Statements concerning money." , "Statements of financial transactions" .)