The share of imports is determined using the e-Control operating statistics. Specific emission factors for imported electricity are calculated using GEMIS Austria 5.1 for the individual importing countries. Emissions from electricity are calculated for CHP plants in the same way as for district heating factors, based on the "Finnish method" and taking into account electricity imports from neighboring countries.

https://www.umweltbundesamt.at/fileadmin/site/publikationen/rep0948.pdf