1. Subjunctive Wish
To express that something we regret is not as we would like to be.
Future Wish
Present Wish
Past Wish

2. S + wish/wishes + S + could/would +be + C
Future Wish
You will have a birthday party tomorrow. You will invite all your friends. But, your closest friend cannot come, because he is being sick.
S + wish/wishes + S + could/would +V1
S + wish/wishes + S + could/would +be + C

3. Present Wish
You have planned to watch ‘Final Destination’ in Grand 21. But, when you come to the studio, the movie is off.
S + wish/wishes + S + was/were + C
S + wish/wishes + S + V2

4. Past Wish
Your class had picnic yesterday. However, the chief of the committee could not join the picnic, he had an exam.
S + wish/wishes + S + had + V3
S + wish/wishes + S + had been + C