The document discusses the structure and use of the present perfect tense in English. It notes that the present perfect tense structure is subject + have/has + past participle. It provides examples of regular and irregular verbs in the past participle form. The present perfect tense is used to describe actions that began in the past but continue in the present, actions that began and ended in the past but have present consequences, and unfinished actions that took place within a time period extending to the present.