When subtracting polynomials the first step is to distribute the negative sign through the parentheses. This changes the sign on each term inside the parentheses:
\([7 y^2+3xy-9- 2y^2-3xy+5]\)
Arrange like terms next to each other (optional):
\([7 y^2-2 y^2 +3xy-3xy-9+5]\)
Combine like terms to compute the answer: \([5 y^2-4] \).