Let us now consider a multi-bit subtraction. Let x and y both have n bits, and xi denote bit i of x. We will use d to represent the difference d = x - y. d also has n bits.
First, d0 = R(x0,y0) as there is no borrow from a less significant digit.
Second, d1 = R(R(x1,y1),B(x0,y0)) because if the subtraction of bit 0 yields a borrow of 1, then d1 is affected by it.
Third, d2 = R(R(x2,y2),B(x1,y1) + B(R(x1,y1),B(x0,y0))) because there are two possible sources of the borrow that affects d2. The first source is B(x1,y1), and the second source is B(R(x1,y1),B(x0,y0)). Although only up to one of these sources can be a 1, they still need to be combined to become the borrow that affects the computation of d2.
You can see how these equations are similar to the computation of R(xi,yi) in an addition. Just like with the case of a combinatorial multi-bit adder, the complexity of computing di increases as the square of i.