Subaccounts are basically additional accounts to your already existing Penta account. Each subaccount has its own IBAN that you can use to receive and send funds.
If you are an administrator and want to use subaccounts, simply visit the "Accounts" menu to create your first subaccount.
Alternatively, you can use the "Quick Action" with the "+ sign" in the upper left corner of the Penta account.
You can view the transactions for each subaccount 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.