If $A$ and $B$ are matrices of the same size, then $A-B$ is defined to be the matrix with the same size as $A$ and $B$ so that the $(i,j)$ entry of $A-B$ is $a_{ij}-b_{ij}$, for every $i,j$.

If $A$ and $B$ are matrices of different sizes, then $A-B$ is undefined.