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Year Section Subsection Type Value
t 1 2008 Receipts beginning cash drv 50
t 2 2008 Receipts cash sales det 900
t 3 2008 Receipts receivables det 100
t 4 2008 Receipts total cash receipts aggr 1250
t 5 2008 Disbursements payment of accounts det 1120
t 6 2008 Disbursements capital expenditure det 20
t 7 2008 Disbursements long-term financing det 80
t 8 2008 Disbursements total disbursements aggr 1220
t 9 2008 Balance net cash inflow drv 30
t 10 2008 Balance ending cash balance drv 80
t 11 2009 Receipts beginning cash drv 80
t 12 2009 Receipts cash sales det 1110
t 13 2009 Receipts receivables det 90
t 14 2009 Receipts total cash receipts aggr 1200
t 15 2009 Disbursements payment of accounts det
1130
t 16 2009 Disbursements capital expenditure
det
40
t 17 2009 Disbursements long-term financing
det
20
t 18 2009 Disbursements total disbursements
aggr 1120
t 19 2 009 Balance
net cash inflow
drv
10
t 20 2009 Balance
ending cash balance drv
90
Table 1.1 Relation BalanceSheets
phase. In fact, constraints
κ
, κ
2 and
κ
3 are not satisfied on the acquired data shown
1
in Table 1.1 :
i) for year 2008, in section Receipts , the aggregate value of total cash receipts is
not equal to the sum of detail values of the same section: 900
1250;
ii) for year 2009, in section Disbursements , the aggregate value of total disburse-
ments is not equal to the sum of detail values of the same section: 1130
+
100
=
+
40
+
1120;
iii) for year 2009, the value of net cash inflow is not equal to the difference between
total cash receipts and total disbursements :10
20
=
=
1200
1120.
In the literature, two minimality criteria are generally employed for assessing
the reasonableness of a repair, namely the set - and card -minimality. Both these se-
mantics aim at giving an insight on the extent to which the repair preserves the
information represented in the original database. Specifically, a repair
ρ
is said to
ρ such that
ρ is a strict
be set -minimal [resp., card -minimal] if there is no repair
ρ contains fewer updates than
subset of
]. Initially, starting from the
seminal work [4], the research community has devoted its attention mainly to the
ρ
[resp.,
ρ
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