The SUBTRACT statement subtracts one, or the sum of two or more,
  numeric items from one or more items.  It stores the result in one or
  more items.

  Format 3 -

   SUBTRACT { CORRESPONDING } grp-1 FROM grp-2 [ ROUNDED ]
            { CORR          }

      [ ON SIZE ERROR stment ] [ NOT ON SIZE ERROR stment ]

      [ END-SUBTRACT ]

1  –  grp

  is the identifier of a group item.

2  –  stment

  is an imperative statement.