Use
SAP does not normally recommend you to create a new dbspace for your Informix database because your installation then differs from the standard setup for the SAP System.
However, you might still want to create new dbspaces if:

Be aware that SAP System upgrades might assume a standard dbspace layout and make corresponding assumptions. These assumptions might concern the space requirements to complete the upgrade and the distribution of tables in dbspaces. If you alter the standard configuration in the ways suggested here, you might need to adjust the space requirements accordingly. Also be aware that tables might possibly be moved back to the standard dbspace during the upgrade. In any case, note the names and sizes of any tables that you move or fragment.
Process Flow
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Analyzing Tables for Critical Next Extent Size with SAPDBA
See also:
Informix documentation at
http://www.informix.com