The illustration above  is of Ficus allutaceae from George King (1887) The Species of Ficus of the Indo- Malayan and Chinese Countries. A close examination shows that the leaves and figs illustrated lower right appear to be Ficus apiocarpa whilst the figs shown in the upper  left hand corner appear to be Ficus allutacea.

The four collections from Borneo on the NATURALIS website all appear to be mistaken identifications either of  Ficus apiocarpa

The only exception appears to be the fig from Tongod  SAN 107123 collected in 1986 shown below. However this fig was used for the type description of  a new species Ficus gamostyla by Kochummen in 1998 which is an obvious error.

It appears therefore that Ficus allutacea is both very rare in Borneo and frequently confused for Ficus apiocarpa.

However recent photos taken at Tawau Hills park appear to show that Ficus allutacea is locally common. 

Berg (2005) Text for Web - Final.jpg

ABOVE Berg (2005) Text.

L.1593295 Sg Pinanggah FR LAWESII .jpg
This collection from the Pinangah Forest Reserve, Tongod is Ficus allutacea.
L.1593294 Kutai.jpg
This collection from Kutai in East Kalimantan refers to Ficus apiocarpa