new file mode 100644
--- /dev/null
+++ b/src/subsidy_base.h
@@ -0,0 +1,77 @@
+/* $Id$ */
+
+/** @file subsidy_base.h Subsidy base class. */
+
+#ifndef SUBSIDY_BASE_H
+#define SUBSIDY_BASE_H
+
+#include "cargo_type.h"
+#include "company_type.h"
+
+/** Struct about subsidies, offered and awarded */
+struct Subsidy {
+	CargoID cargo_type; ///< Cargo type involved in this subsidy, CT_INVALID for invalid subsidy
+	byte age;           ///< Subsidy age; < 12 is unawarded, >= 12 is awarded
+	uint16 from;        ///< Index of source. Either TownID, IndustryID or StationID, when awarded
+	uint16 to;          ///< Index of destination. Either TownID, IndustryID or StationID, when awarded
+
+	/**
+	 * Determines index of this subsidy
+	 * @return index (in the Subsidy::array array)
+	 */
+	FORCEINLINE size_t Index() const
+	{
+		return this - Subsidy::array;
+	}
+
+	/**
+	 * Tests for validity of this subsidy
+	 * @return is this subsidy valid?
+	 */
+	FORCEINLINE bool IsValid() const
+	{
+		return this->cargo_type != CT_INVALID;
+	}
+
+
+	static Subsidy array[MAX_COMPANIES]; ///< Array holding all subsidies
+
+	/**
+	 * Total number of subsidies, both valid and invalid
+	 * @return length of Subsidy::array
+	 */
+	static FORCEINLINE size_t GetArraySize()
+	{
+		return lengthof(Subsidy::array);
+	}
+
+	/**
+	 * Tests whether given index is an index of valid subsidy
+	 * @param index index to check
+	 * @return can this index be used to access a valid subsidy?
+	 */
+	static FORCEINLINE bool IsValidID(size_t index)
+	{
+		return index < Subsidy::GetArraySize() && Subsidy::Get(index)->IsValid();
+	}
+
+	/**
+	 * Returns pointer to subsidy with given index
+	 * @param index index of subsidy
+	 * @return pointer to subsidy with given index
+	 */
+	static FORCEINLINE Subsidy *Get(size_t index)
+	{
+		assert(index < Subsidy::GetArraySize());
+		return &Subsidy::array[index];
+	}
+
+	static Subsidy *AllocateItem();
+	static void Clean();
+};
+
+#define FOR_ALL_SUBSIDIES_FROM(var, start) for (size_t subsidy_index = start; var = NULL, subsidy_index < Subsidy::GetArraySize(); subsidy_index++) \
+		if ((var = Subsidy::Get(subsidy_index))->IsValid())
+#define FOR_ALL_SUBSIDIES(var) FOR_ALL_SUBSIDIES_FROM(var, 0)
+
+#endif /* SUBSIDY_BASE_H */