\[16x^{2} - 4(2x + 3)^{2} =\]
\[= 16x^{2} - 4\left( 4x^{2} + 12x + 9 \right) =\]
\[= 16x^{2} - 16x^{2} - 48x - 36 =\]
\[= - 48x - 36.\]