The document discusses three major aspects of Brexit that are still being negotiated: what financial obligations the UK owes the EU; how to handle the border between Northern Ireland and Ireland; and the rights of UK citizens living in other EU countries. While the UK voted to leave the EU in March 2019, negotiations are ongoing to facilitate a smooth transition over the next few years as the country exits the European Union. However, the remaining EU members have refused further discussion until the UK agrees to certain terms.