Obtaining a sum of money or value as a loan, which means it must be repaid after a certain amount of time that is determined at the time the loan is granted, with or without interest.
The term to borrow is the opposite of to loan. For the lender, the borrowed amount is the amount to receive back (or outstanding sum or credit) whereas for the borrower, the borrowed amount is a debt, which is an amount to repay.
In a subtraction, borrowing consists of taking ten and transforming it into ten ones when the value to subtract is greater than the value that we are subtracting from, for example.