Need to know w/c one is my 2.0TDI 140 or 170????

A3PI

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Just got a new A3 sportback 2.0TDI here in the Philippines last september and had it dyno tested. the peak horsepower is 143 at the wheels on 3rd gear. Does that mean it's a 170 because the usual published in the brochure horsepower rating is at the engine crank. Or is the actual horse power rating at the wheels the one published??? Is anyone out there able to enlighten me on these.
 
I know nothing about horsepower figures in 3rd gear or any gear come to that, but physically if you look at the tailpipes the 140 pipes are angled down towards the ground whereas 170 pipes come straight out paralell to the ground and are usually chromed.
 
you certainly shouldn't be loosing 27bhp though the drivetrain.