borrowing vs dealing

borrowing and dealing both are nouns.

Word	Noun	Adjective	Verb	Adverb
borrowing	Yes	No	No	No
dealing	Yes	No	No	No

As nouns, dealing is a hypernym of borrowing; that is, dealing is a word with a broader meaning than borrowing:

borrowing: obtaining funds from a lender
dealing: the act of transacting within or between groups (as carrying on commercial activities)

Other hypernyms of borrowing include dealings, transaction.

borrowing (noun)	dealing (noun)
obtaining funds from a lender	method or manner of conduct in relation to others
the appropriation (of ideas or words etc) from another source	the act of transacting within or between groups (as carrying on commercial activities)