Full Subtractor Circuit

0A 0B 0Bin XOR NOT NOT AND AND XOR OR DIFF 0 BORROW 0
DIFF = 0
BORROW = 0

Truth Table

ABBinDiffBorrow
00000
00111
01011
01101
10010
10100
11000
11111

Gate Breakdown

d1 = A ⊕ B  (XOR1)
DIFF = d1 ⊕ Bin  (XOR2)
t1 = Ā AND B  (NOT1+AND1)
t2 = d̄1 AND Bin  (NOT2+AND2)
BORROW = t1 OR t2