IDENTIFICATION DIVISION.
       PROGRAM-ID. SUBTRACT-GIVING.

       DATA DIVISION.
       WORKING-STORAGE SECTION.
       01 N1 PIC 99 VALUE 10.
       01 N2 PIC 99 VALUE 30.
       01 N3 PIC 99 VALUE 0.

       PROCEDURE DIVISION.
           DISPLAY "Avant : N1=" N1 " N2=" N2.
           SUBTRACT N1 FROM N2 GIVING N3.
           DISPLAY "Resultat dans N3 : " N3.
           STOP RUN.