The document discusses the structure of wishes in English. It explains that wishes referring to the present use "I wish" followed by the simple past tense, whereas wishes referring to the past use "I wish" followed by the past perfect tense. Examples are provided to illustrate the different structures. The document also covers using wishes to complain about annoying habits, using "I wish" followed by the subject and "would/wouldn't" plus an infinitive. Further examples are given to practice forming wishes in different contexts.