public class JasperViewPanel extends JRViewer{

	public JasperViewPanel(JasperPrint jrPrint) {
		super(jrPrint);
		addHyperlinkListener(new ExecHyperlinkSubreport());
		tlbToolBar.setVisible(false); //прячем стандартный тулбар
		lblStatus.setVisible(false); //прячем стутусбар
	}

        .....

	class ExecHyperlinkSubreport implements JRHyperlinkListener {

		@Override
		public void gotoHyperlink(JRPrintHyperlink hyperlink) throws JRException {
			// в референсе строка типа $P{SUBREPORT_DIR} + "имя_сабрепорта.jasper"
			String jasperReportFile = hyperlink.getHyperlinkReference();
			
			// вычленяем параметры
			Map<String, Object> params = new HashMap<String, Object>();			
			JRPrintHyperlinkParameters hyperlinkParameters = hyperlink.getHyperlinkParameters();
			// в P_DATA_SOURCE идет new MyDataSource(...) implements JRDataSource
			if (hyperlinkParameters != null) {
				for (JRPrintHyperlinkParameter hyperParam: hyperlinkParameters.getParameters()) {
					System.out.println("Параметр:"+hyperParam.getName()+ " valueClass="+hyperParam.getValueClass()+
					" class="+hyperParam.getValue().getClass().getCanonicalName());
					params.put(hyperParam.getName(), hyperParam.getValue());
				}
			}
			
			JasperPrint jasperPrint = JasperFillManager.fillReport(jasperReportFile, params);
			
			JasperViewForm jrviewSubreportForm = new JasperViewForm(jasperPrint);
			jrviewSubreportForm.showForm();
			
			/*
			File file = new File("D:/temp/firstDrillDown.html");
			try {
				JasperUtils.exportReport(ReportFormat.HTML, jasperPrint, file);
			} catch (IOException e) {
				new JRException(e);
			}
			*/
		}
		
	}
}

public class JasperViewForm extends javax.swing.JFrame {

	/**
	 * UID
	 */
	private static final long serialVersionUID = -8651914729714374414L;

	/**
	 * Основная панель.
	 */
	private JPanel mainPanel;

	/**
	 * Панель для отрисовки отчета
	 */
	protected JasperTitlePanel viewer;

        ......

        	/**
	 * Конструктор
	 * 
	 * @param jasperPrint
	 * @param title
	 * @param icon
	 * @param menu
	 */
	public JasperViewForm(JasperPrint jasperPrint, String title, ImageIcon icon, JMenuBar menu) {
		super(title);

		try {

			UIManager.setLookAndFeel(UIManager.getSystemLookAndFeelClassName());
			this.fullScreen = new JDialog(this, true);
			this.viewer = new JasperTitlePanel(jasperPrint);
        ....

// в референсе строка типа $P{SUBREPORT_DIR} + "имя_сабрепорта.jasper"
			String jasperReportFile = hyperlink.getHyperlinkReference();

...
JasperPrint jasperPrint = JasperFillManager.fillReport(jasperReportFile, params);