This document discusses structures and unions in C++. It defines a structure as a collection of related data items of different types stored together in memory. Structures allow defining custom data types that group various member variables. Unions also define custom data types but allow different types of variables to share the same memory space, taking up only as much space as its largest member. The document provides examples of declaring, defining, initializing, accessing members, and using structures and unions in C++ programs. It also compares the key differences between structures and unions.