The second factor doesn't apply for this exception but here is the breakdown of this exception:
The JS-TIMER and SRB-TIMER
Those values come from the STATS1 record, IFCID 1, from the DSNDQWSA section which is the dsect for this section.
There are normally at least 4 repeating sections in the record, one for MSTR, one for DBM1, one for IRLM and one for DIST DB2 address spaces.
The JS-TIMER is the same as the dsect field QWSAEJST, which is the jobstep timer value for the address space.
SRB-TIMER is the same as field QWSASRBT in this data section and contains the SRB timer value for the address space.
CPU used by MSTR address space QWSAEJST MSTR-JS-TIMER
CPU used by DBM1 address space QWSAEJST DBM1-JS-TIMER
CPU used by DIST address space QWSAEJST DIST-JS-TIMER
CPU used by IRLM address space QWSAEJST IRLM-JS-TIMER