In this example, we see that we must regroup €1.35. (Because 8 units cannot be taken from 5 units.)
Before you do any regrouping, look at the tens column.
You'll be taking a big number on the bottom from a smaller number on the top....
So when you regroup €1.35, say "Instead of 13 tens and 5 units, I'll group it as 12 tens and 15 units".
( 1 hundred is 10 tens. 13 tens is really 1 hundred and 3 tens. )
Draw a line straight through 13 and write 12 in the tens column.
Write 1 beside 5.
First, do the subtracting on the units column.
Then on the tens column, take 6 from 12.
Lastly, on the hundreds column, 1 is no longer there. So you're taking 0 from 0.
Keep the decimal points in a column, one directly under the other. (They're not really under each other in the picture.....sorry.)
Put the Euro sign in to show that you're working with Euros.