The document discusses the simple past and present perfect tenses in English. It provides the formulas and examples of each tense. For simple past tense, it is used to describe completed actions that occurred at a specific time in the past. The present perfect tense refers to actions that began in the past and have relevance to the present, either continuing or having effects now. It also contrasts the two tenses, noting that simple past tense uses time signals to indicate a specific past time while present perfect tense does not specify a clear time.