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 2 -

   SUBTRACT { num } ... FROM num GIVING { rsult [ ROUNDED ] } ...

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

      [ END-SUBTRACT ]

1  –  num

  is a numeric literal or the identifier of an elementary numeric item.

2  –  rsult

  is the identifier of an elementary numeric item or an elementary
  numeric edited item.  It is the resultant identifier.

3  –  stment

  is an imperative statement.