Tq is measured within the engine reduction box which is driving the power output shaft. Power is taken from the front of the output shaft for MGB drive and from the rear of the shaft for T/R drive. Thus the measured Tq needs to provide drive for both rotors but the aircraft is Tq limited by the MGB only.
During hover some 10% - 12% of the total measured Tq is being absorbed by the TGB. Once forward airspeed increases less and less Tq is absorbed by the TGB and the MGB is receiving an increasing share, hence the arbitrary 40 kts Tq values.
It follows that 117% in flight means that most of it went to the MGB but below 40 kts and down to a hover, the TGB has absorbed an increasing portion of the measured 117%. OK?
WRL