Your Sub-Accounts are just additional accounts on top of your already existing account with Penta. Each of these accounts comes with an individual IBAN, allowing you to receive and send payments from Sub-Accounts.
You can get access to the Sub-Accounts feature in the Accounts menu, as long as you are an Admin of your business.
With each Sub-Account, you can view transactions, perform single or multiple payments. You can also download the bank statements or export your transactions, just like you know it from your Main Account.