We show that for any tolerance $R$ on $U$, the ordered sets of lower and
upper rough approximations determined by $R$ form ortholattices. These
ortholattices are completely distributive, thus forming atomistic Boolean
lattices, if and only if $R$ is induced by an irredundant covering of $U$, and
in such a case, the atoms of these Boolean lattices are described. We prove
that the ordered set $\mathit{RS}$ of rough sets determined by a tolerance $R$
on $U$ is a complete lattice if and only if it is a complete subdirect product
of the complete lattices of lower and upper rough approximations. We show that
$R$ is a tolerance induced by an irredundant covering of $U$ if and only if
$\mathit{RS}$ is an algebraic completely distributive lattice, and in such a
situation a quasi-Nelson algebra can be defined on $\mathit{RS}$. We present
necessary and sufficient conditions which guarantee that for a tolerance $R$ on
$U$, the ordered set $\mathit{RS}_X$ is a lattice for all $X \subseteq U$,
where $R_X$ denotes the restriction of $R$ to the set $X$ and $\mathit{RS}_X$
is the corresponding set of rough sets. We introduce the disjoint
representation and the formal concept representation of rough sets, and show
that they are Dedekind--MacNeille completions of $\mathit{RS}$.Comment: Revised version (28 pages, 1 figure