2.5 The borrow from the most significant bit

The borrow as a result of computing dn-1 cannot be stored in the result. However, it is still latched in a processor so that it can be used by subsequent instructions.

Note that the i386 processor (like almost all processors) combine the carry flag and the borrow flag into one. The name of the flag is usually “carry”, but it also has “borrow” as an alias.