Subaccounts are basically additional accounts to your already existing Penta account. Each sub-account has its own IBAN that you can use to receive and send funds.
If you are an administrator and want to use sub-accounts, simply visit the "Accounts" menu to create your first sub-account.
You can view the transactions for each sub-account and make one or more payments at the same time. You can also download or export statements of your transactions - just like you already do with your main account.