Two matrices \(\mathbf{A}\) and \(\mathbf{B}\) can be subtracted, if they have the same number of rows and same number of columns. In that case the resulting matrix \(\mathbf{C} = \mathbf{A}-\mathbf{B}\) is calculated so that the corresponding elements of these matrices are subtracted separately. The subtraction of two matrices is shown in following example. The result of subtraction of two matrices
\begin{eqnarray}
\mathbf{A} &=& \left(\begin{matrix}5&1&3\\ 7&0&1\\ 9&6&8\end{matrix}\right),\\
\mathbf{B} &=& \left(\begin{matrix}2&0&1\\ 3&5&2\\ 5&6&7\end{matrix}\right),
\end{eqnarray}
\begin{eqnarray}
\mathbf{C} &=& \mathbf{A}-\mathbf{B} = \left(\begin{matrix}5-2&1-0&3-1\\ 7-3&0-5&1-2\\ 9-5&6-6&8-7\end{matrix}\right) = \left(\begin{matrix}3&1&2\\ 4&-5&-1\\ 4&0&1\end{matrix}\right).
\end{eqnarray}
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