-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, L+gPaMcKSXV+YvfRuQp2gxWAXComh0tG7AaTiizsUdvwlwpkg5Oz6fXWovsd9CiB PMt70CNwMWVQD7SM/ycGBw== 0000312555-09-000018.txt : 20090227 0000312555-09-000018.hdr.sgml : 20090227 20090227143948 ACCESSION NUMBER: 0000312555-09-000018 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 5 CONFORMED PERIOD OF REPORT: 20081231 FILED AS OF DATE: 20090227 DATE AS OF CHANGE: 20090227 EFFECTIVENESS DATE: 20090227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER VARIABLE ACCOUNT FUNDS CENTRAL INDEX KEY: 0000752737 IRS NUMBER: 840974272 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-04108 FILM NUMBER: 09641895 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 3036713200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER VARIABLE LIFE FUNDS DATE OF NAME CHANGE: 19860609 0000752737 S000010331 Oppenheimer Balanced Fund/VA C000028586 Non-Service C000028587 Service 0000752737 S000010332 Oppenheimer Value Fund/VA C000028588 Non-Service C000028589 Service 0000752737 S000010333 Oppenheimer MidCap Fund/VA C000028590 Non-Service C000028591 Service 0000752737 S000010334 Oppenheimer Capital Appreciation Fund C000028592 Non-Service C000028593 Service 0000752737 S000010335 Oppenheimer Core Bond Fund/VA C000028594 Non-Service C000028595 Service 0000752737 S000010336 Oppenheimer Global Securities/VA C000028596 Non-Service C000028597 Service C000028916 Class 3 C000028917 Class4 0000752737 S000010337 Oppenheimer High Income Fund/VA C000028598 Non-Service C000028599 Service C000047467 3 C000047468 4 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048 B010800 200000 048 B020800 0.720 048 C010800 200000 048 C020800 0.690 PAGE 18 048 D010800 200000 048 D020800 0.660 048 E010800 200000 048 E020800 0.600 048 F010800 0 048 F020800 0.000 048 G010800 0 048 G020800 0.000 048 H010800 0 048 H020800 0.000 048 I010800 0 048 I020800 0.000 048 J010800 0 048 J020800 0.000 048 K010800 1000000 048 K020800 0.500 048 000900 0.000 048 A010900 200000 048 A020900 0.750 048 B010900 200000 048 B020900 0.720 048 C010900 200000 048 C020900 0.690 048 D010900 200000 048 D020900 0.660 048 E010900 0 048 E020900 0.000 048 F010900 0 048 F020900 0.000 048 G010900 0 048 G020900 0.000 048 H010900 0 048 H020900 0.000 048 I010900 0 048 I020900 0.000 048 J010900 0 048 J020900 0.000 048 K010900 800000 048 K020900 0.600 048 001000 0.000 048 A011000 200000 048 A021000 0.750 048 B011000 200000 048 B021000 0.720 048 C011000 200000 048 C021000 0.690 048 D011000 200000 048 D021000 0.660 048 E011000 0 048 E021000 0.000 048 F011000 0 PAGE 19 048 F021000 0.000 048 G011000 0 048 G021000 0.000 048 H011000 0 048 H021000 0.000 048 I011000 0 048 I021000 0.000 048 J011000 0 048 J021000 0.000 048 K011000 800000 048 K021000 0.600 048 001100 0.000 048 A011100 200000 048 A021100 0.750 048 B011100 200000 048 B021100 0.720 048 C011100 200000 048 C021100 0.690 048 D011100 200000 048 D021100 0.660 048 E011100 0 048 E021100 0.000 048 F011100 0 048 F021100 0.000 048 G011100 0 048 G021100 0.000 048 H011100 0 048 H021100 0.000 048 I011100 0 048 I021100 0.000 048 J011100 0 048 J021100 0.000 048 K011100 800000 048 K021100 0.600 049 000100 N 049 000200 N 049 000300 N 049 000400 N 049 000500 N 049 000600 N 049 000700 N 049 000800 N 049 000900 N 049 001000 N 049 001100 N 050 000100 N 050 000200 N 050 000300 N 050 000400 N 050 000500 N 050 000600 N PAGE 20 050 000700 N 050 000800 N 050 000900 N 050 001000 N 050 001100 N 051 000100 N 051 000200 N 051 000300 N 051 000400 N 051 000500 N 051 000600 N 051 000700 N 051 000800 N 051 000900 N 051 001000 N 051 001100 N 052 000100 N 052 000200 N 052 000300 N 052 000400 N 052 000500 N 052 000600 N 052 000700 N 052 000800 N 052 000900 N 052 001000 N 052 001100 N 053 A000100 N 053 A000200 Y 053 B000200 Y 053 C000200 N 053 A000300 Y 053 B000300 Y 053 C000300 N 053 A000400 Y 053 B000400 Y 053 C000400 N 053 A000500 Y 053 B000500 Y 053 C000500 N 053 A000600 Y 053 B000600 Y 053 C000600 N 053 A000700 Y 053 B000700 Y 053 C000700 N 053 A000800 Y 053 B000800 Y 053 C000800 N 053 A000900 Y 053 B000900 Y PAGE 21 053 C000900 N 053 A001000 Y 053 B001000 Y 053 C001000 N 053 A001100 Y 053 B001100 Y 053 C001100 N 054 A000100 Y 054 B000100 Y 054 C000100 Y 054 D000100 N 054 E000100 N 054 F000100 N 054 G000100 Y 054 H000100 Y 054 I000100 N 054 J000100 Y 054 K000100 N 054 L000100 Y 054 M000100 Y 054 N000100 N 054 O000100 Y 054 A000200 Y 054 B000200 Y 054 C000200 Y 054 D000200 N 054 E000200 N 054 F000200 N 054 G000200 Y 054 H000200 Y 054 I000200 N 054 J000200 Y 054 K000200 N 054 L000200 Y 054 M000200 Y 054 N000200 N 054 O000200 Y 054 A000300 Y 054 B000300 Y 054 C000300 Y 054 D000300 N 054 E000300 N 054 F000300 N 054 G000300 Y 054 H000300 Y 054 I000300 N 054 J000300 Y 054 K000300 N 054 L000300 Y 054 M000300 Y 054 N000300 N PAGE 22 054 O000300 Y 054 A000400 Y 054 B000400 Y 054 C000400 Y 054 D000400 N 054 E000400 N 054 F000400 N 054 G000400 Y 054 H000400 Y 054 I000400 N 054 J000400 Y 054 K000400 N 054 L000400 Y 054 M000400 Y 054 N000400 N 054 O000400 Y 054 A000500 Y 054 B000500 Y 054 C000500 Y 054 D000500 N 054 E000500 N 054 F000500 N 054 G000500 Y 054 H000500 Y 054 I000500 N 054 J000500 Y 054 K000500 N 054 L000500 Y 054 M000500 Y 054 N000500 N 054 O000500 Y 054 A000600 Y 054 B000600 Y 054 C000600 Y 054 D000600 N 054 E000600 N 054 F000600 N 054 G000600 Y 054 H000600 Y 054 I000600 N 054 J000600 Y 054 K000600 N 054 L000600 Y 054 M000600 Y 054 N000600 N 054 O000600 Y 054 A000700 Y 054 B000700 Y 054 C000700 Y 054 D000700 N 054 E000700 N PAGE 23 054 F000700 N 054 G000700 Y 054 H000700 Y 054 I000700 N 054 J000700 Y 054 K000700 N 054 L000700 Y 054 M000700 Y 054 N000700 N 054 O000700 Y 054 A000800 Y 054 B000800 Y 054 C000800 Y 054 D000800 N 054 E000800 N 054 F000800 N 054 G000800 Y 054 H000800 Y 054 I000800 N 054 J000800 Y 054 K000800 N 054 L000800 Y 054 M000800 Y 054 N000800 N 054 O000800 Y 054 A000900 Y 054 B000900 Y 054 C000900 Y 054 D000900 N 054 E000900 N 054 F000900 N 054 G000900 Y 054 H000900 Y 054 I000900 N 054 J000900 Y 054 K000900 N 054 L000900 Y 054 M000900 Y 054 N000900 N 054 O000900 Y 054 A001000 Y 054 B001000 Y 054 C001000 Y 054 D001000 N 054 E001000 N 054 F001000 N 054 G001000 Y 054 H001000 Y 054 I001000 N 054 J001000 Y 054 K001000 N PAGE 24 054 L001000 Y 054 M001000 Y 054 N001000 N 054 O001000 Y 054 A001100 Y 054 B001100 Y 054 C001100 Y 054 D001100 N 054 E001100 N 054 F001100 N 054 G001100 Y 054 H001100 Y 054 I001100 N 054 J001100 Y 054 K001100 N 054 L001100 Y 054 M001100 Y 054 N001100 N 054 O001100 Y 055 A000100 Y 055 B000100 N 055 A000200 Y 055 B000200 N 055 A000300 Y 055 B000300 N 055 A000400 Y 055 B000400 N 055 A000500 Y 055 B000500 N 055 A000600 Y 055 B000600 N 055 A000700 N 055 B000700 N 055 A000800 Y 055 B000800 N 055 A000900 Y 055 B000900 N 055 A001000 Y 055 B001000 N 055 A001100 Y 055 B001100 N 056 000100 Y 056 000200 Y 056 000300 Y 056 000400 Y 056 000500 Y 056 000600 Y 056 000700 Y 056 000800 Y 056 000900 Y 056 001000 Y PAGE 25 056 001100 Y 057 000100 N 057 000200 N 057 000300 N 057 000400 N 057 000500 N 057 000600 N 057 000700 N 057 000800 N 057 000900 N 057 001000 N 057 001100 N 058 A00AA00 N 059 00AA00 Y 060 A00AA00 Y 060 B00AA00 Y 061 00AA00 0 062 A000100 Y 062 B000100 0.0 062 C000100 2.5 062 D000100 0.0 062 E000100 0.0 062 F000100 22.9 062 G000100 0.0 062 H000100 0.0 062 I000100 58.9 062 J000100 0.0 062 K000100 0.0 062 L000100 15.6 062 M000100 0.0 062 N000100 0.0 062 O000100 0.0 062 P000100 0.0 062 Q000100 0.0 062 R000100 0.0 062 A000200 Y 062 B000200 0.0 062 C000200 0.0 062 D000200 0.0 062 E000200 0.0 062 F000200 0.0 062 G000200 0.0 062 H000200 0.0 062 I000200 0.0 062 J000200 0.0 062 K000200 0.0 062 L000200 0.0 062 M000200 0.2 062 N000200 66.9 062 O000200 0.0 062 P000200 29.1 PAGE 26 062 Q000200 37.2 062 R000200 6.2 062 A000300 N 062 B000300 0.0 062 C000300 0.0 062 D000300 0.0 062 E000300 0.0 062 F000300 0.0 062 G000300 0.0 062 H000300 0.0 062 I000300 0.0 062 J000300 0.0 062 K000300 0.0 062 L000300 0.0 062 M000300 0.0 062 N000300 0.0 062 O000300 0.0 062 P000300 0.0 062 Q000300 0.0 062 R000300 0.0 062 A000400 Y 062 B000400 0.0 062 C000400 0.0 062 D000400 0.0 062 E000400 0.0 062 F000400 0.0 062 G000400 0.0 062 H000400 0.0 062 I000400 0.0 062 J000400 0.0 062 K000400 0.0 062 L000400 0.0 062 M000400 0.0 062 N000400 7.1 062 O000400 0.0 062 P000400 65.4 062 Q000400 1.3 062 R000400 48.5 062 A000500 N 062 B000500 0.0 062 C000500 0.0 062 D000500 0.0 062 E000500 0.0 062 F000500 0.0 062 G000500 0.0 062 H000500 0.0 062 I000500 0.0 062 J000500 0.0 062 K000500 0.0 062 L000500 0.0 062 M000500 0.0 PAGE 27 062 N000500 0.0 062 O000500 0.0 062 P000500 0.0 062 Q000500 0.0 062 R000500 0.0 062 A000600 N 062 B000600 0.0 062 C000600 0.0 062 D000600 0.0 062 E000600 0.0 062 F000600 0.0 062 G000600 0.0 062 H000600 0.0 062 I000600 0.0 062 J000600 0.0 062 K000600 0.0 062 L000600 0.0 062 M000600 0.0 062 N000600 0.0 062 O000600 0.0 062 P000600 0.0 062 Q000600 0.0 062 R000600 0.0 062 A000700 N 062 B000700 0.0 062 C000700 0.0 062 D000700 0.0 062 E000700 0.0 062 F000700 0.0 062 G000700 0.0 062 H000700 0.0 062 I000700 0.0 062 J000700 0.0 062 K000700 0.0 062 L000700 0.0 062 M000700 0.0 062 N000700 0.0 062 O000700 0.0 062 P000700 0.0 062 Q000700 0.0 062 R000700 0.0 062 A000800 Y 062 B000800 0.0 062 C000800 0.0 062 D000800 0.0 062 E000800 0.0 062 F000800 0.0 062 G000800 0.0 062 H000800 0.0 062 I000800 5.3 062 J000800 0.0 PAGE 28 062 K000800 0.0 062 L000800 0.0 062 M000800 11.1 062 N000800 15.1 062 O000800 0.0 062 P000800 15.0 062 Q000800 44.2 062 R000800 21.8 062 A000900 N 062 B000900 0.0 062 C000900 0.0 062 D000900 0.0 062 E000900 0.0 062 F000900 0.0 062 G000900 0.0 062 H000900 0.0 062 I000900 0.0 062 J000900 0.0 062 K000900 0.0 062 L000900 0.0 062 M000900 0.0 062 N000900 0.0 062 O000900 0.0 062 P000900 0.0 062 Q000900 0.0 062 R000900 0.0 062 A001000 N 062 B001000 0.0 062 C001000 0.0 062 D001000 0.0 062 E001000 0.0 062 F001000 0.0 062 G001000 0.0 062 H001000 0.0 062 I001000 0.0 062 J001000 0.0 062 K001000 0.0 062 L001000 0.0 062 M001000 0.0 062 N001000 0.0 062 O001000 0.0 062 P001000 0.0 062 Q001000 0.0 062 R001000 0.0 062 A001100 N 062 B001100 0.0 062 C001100 0.0 062 D001100 0.0 062 E001100 0.0 062 F001100 0.0 062 G001100 0.0 PAGE 29 062 H001100 0.0 062 I001100 0.0 062 J001100 0.0 062 K001100 0.0 062 L001100 0.0 062 M001100 0.0 062 N001100 0.0 062 O001100 0.0 062 P001100 0.0 062 Q001100 0.0 062 R001100 0.0 063 A000100 41 063 B000100 0.0 063 A000200 0 063 B000200 15.6 063 A000300 0 063 B000300 0.0 063 A000400 0 063 B000400 2.9 063 A000500 0 063 B000500 0.0 063 A000600 0 063 B000600 0.0 063 A000700 0 063 B000700 0.0 063 A000800 0 063 B000800 6.3 063 A000900 0 063 B000900 0.0 063 A001000 0 063 B001000 0.0 063 A001100 0 063 B001100 0.0 064 A000100 N 064 B000100 N 064 A000200 N 064 B000200 N 064 A000400 N 064 B000400 Y 064 A000800 N 064 B000800 Y 065 000400 N 065 000800 N 066 A000100 N 066 A000200 N 066 B000200 N 066 C000200 N 066 D000200 N 066 E000200 N 066 F000200 N 066 G000200 N PAGE 30 066 A000300 Y 066 B000300 N 066 C000300 Y 066 D000300 N 066 E000300 N 066 F000300 N 066 G000300 N 066 A000400 N 066 B000400 N 066 C000400 N 066 D000400 N 066 E000400 N 066 F000400 N 066 G000400 N 066 A000500 Y 066 B000500 N 066 C000500 Y 066 D000500 N 066 E000500 N 066 F000500 N 066 G000500 N 066 A000600 Y 066 B000600 N 066 C000600 N 066 D000600 N 066 E000600 N 066 F000600 N 066 G000600 Y 066 A000700 Y 066 B000700 N 066 C000700 Y 066 D000700 N 066 E000700 N 066 F000700 N 066 G000700 N 066 A000800 N 066 A000900 Y 066 B000900 N 066 C000900 N 066 D000900 N 066 E000900 N 066 F000900 N 066 G000900 Y 066 A001000 Y 066 B001000 N 066 C001000 Y 066 D001000 N 066 E001000 N 066 F001000 N 066 G001000 N 066 A001100 Y PAGE 31 066 B001100 N 066 C001100 N 066 D001100 Y 066 E001100 N 066 F001100 N 066 G001100 N 067 000100 N 067 000200 N 067 000300 N 067 000400 N 067 000500 N 067 000600 Y 067 000700 N 067 000800 N 067 000900 N 067 001000 N 067 001100 N 068 A000100 N 068 B000100 N 068 A000200 N 068 B000200 N 068 A000300 N 068 B000300 N 068 A000400 N 068 B000400 N 068 A000500 N 068 B000500 N 068 A000600 N 068 B000600 N 068 A000700 N 068 B000700 Y 068 A000800 N 068 B000800 N 068 A000900 N 068 B000900 N 068 A001000 N 068 B001000 N 068 A001100 N 068 B001100 N 069 000100 N 069 000200 N 069 000300 N 069 000400 N 069 000500 N 069 000600 N 069 000700 N 069 000800 N 069 000900 N 069 001000 N 069 001100 N 070 A010100 Y PAGE 32 070 A020100 N 070 B010100 N 070 B020100 N 070 C010100 N 070 C020100 N 070 D010100 N 070 D020100 N 070 E010100 N 070 E020100 N 070 F010100 N 070 F020100 N 070 G010100 N 070 G020100 N 070 H010100 N 070 H020100 N 070 I010100 N 070 I020100 N 070 J010100 Y 070 J020100 N 070 K010100 N 070 K020100 N 070 L010100 Y 070 L020100 Y 070 M010100 N 070 M020100 N 070 N010100 Y 070 N020100 N 070 O010100 Y 070 O020100 N 070 P010100 Y 070 P020100 N 070 Q010100 N 070 Q020100 N 070 R010100 Y 070 R020100 N 070 A010200 Y 070 A020200 N 070 B010200 Y 070 B020200 N 070 C010200 Y 070 C020200 N 070 D010200 Y 070 D020200 N 070 E010200 Y 070 E020200 Y 070 F010200 Y 070 F020200 N 070 G010200 Y 070 G020200 N 070 H010200 Y 070 H020200 N PAGE 33 070 I010200 Y 070 I020200 N 070 J010200 Y 070 J020200 N 070 K010200 Y 070 K020200 Y 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 N 070 N010200 Y 070 N020200 Y 070 O010200 Y 070 O020200 N 070 P010200 Y 070 P020200 Y 070 Q010200 N 070 Q020200 N 070 R010200 Y 070 R020200 N 070 A010300 Y 070 A020300 N 070 B010300 Y 070 B020300 N 070 C010300 N 070 C020300 N 070 D010300 Y 070 D020300 N 070 E010300 Y 070 E020300 N 070 F010300 Y 070 F020300 N 070 G010300 Y 070 G020300 N 070 H010300 Y 070 H020300 N 070 I010300 Y 070 I020300 N 070 J010300 Y 070 J020300 N 070 K010300 Y 070 K020300 Y 070 L010300 Y 070 L020300 Y 070 M010300 Y 070 M020300 Y 070 N010300 Y 070 N020300 N 070 O010300 Y 070 O020300 N 070 P010300 Y PAGE 34 070 P020300 Y 070 Q010300 N 070 Q020300 N 070 R010300 Y 070 R020300 N 070 A010400 Y 070 A020400 N 070 B010400 Y 070 B020400 N 070 C010400 Y 070 C020400 N 070 D010400 Y 070 D020400 N 070 E010400 Y 070 E020400 Y 070 F010400 Y 070 F020400 Y 070 G010400 Y 070 G020400 N 070 H010400 Y 070 H020400 N 070 I010400 Y 070 I020400 N 070 J010400 Y 070 J020400 N 070 K010400 Y 070 K020400 Y 070 L010400 Y 070 L020400 Y 070 M010400 Y 070 M020400 Y 070 N010400 Y 070 N020400 Y 070 O010400 Y 070 O020400 N 070 P010400 Y 070 P020400 Y 070 Q010400 N 070 Q020400 N 070 R010400 Y 070 R020400 Y 070 A010500 Y 070 A020500 N 070 B010500 Y 070 B020500 N 070 C010500 Y 070 C020500 N 070 D010500 Y 070 D020500 N 070 E010500 Y 070 E020500 N PAGE 35 070 F010500 Y 070 F020500 N 070 G010500 Y 070 G020500 N 070 H010500 Y 070 H020500 N 070 I010500 Y 070 I020500 N 070 J010500 Y 070 J020500 N 070 K010500 Y 070 K020500 Y 070 L010500 Y 070 L020500 Y 070 M010500 Y 070 M020500 N 070 N010500 Y 070 N020500 N 070 O010500 Y 070 O020500 N 070 P010500 Y 070 P020500 Y 070 Q010500 N 070 Q020500 N 070 R010500 Y 070 R020500 N 070 A010600 Y 070 A020600 N 070 B010600 Y 070 B020600 N 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 Y 070 E020600 Y 070 F010600 Y 070 F020600 N 070 G010600 Y 070 G020600 N 070 H010600 Y 070 H020600 N 070 I010600 Y 070 I020600 N 070 J010600 Y 070 J020600 N 070 K010600 Y 070 K020600 Y 070 L010600 Y 070 L020600 Y 070 M010600 Y PAGE 36 070 M020600 Y 070 N010600 Y 070 N020600 N 070 O010600 Y 070 O020600 N 070 P010600 Y 070 P020600 Y 070 Q010600 Y 070 Q020600 N 070 R010600 Y 070 R020600 Y 070 A010700 Y 070 A020700 N 070 B010700 Y 070 B020700 N 070 C010700 Y 070 C020700 N 070 D010700 Y 070 D020700 N 070 E010700 Y 070 E020700 N 070 F010700 Y 070 F020700 N 070 G010700 Y 070 G020700 N 070 H010700 Y 070 H020700 N 070 I010700 N 070 I020700 N 070 J010700 Y 070 J020700 N 070 K010700 Y 070 K020700 Y 070 L010700 Y 070 L020700 Y 070 M010700 Y 070 M020700 Y 070 N010700 Y 070 N020700 Y 070 O010700 Y 070 O020700 N 070 P010700 Y 070 P020700 Y 070 Q010700 N 070 Q020700 N 070 R010700 Y 070 R020700 N 070 A010800 Y 070 A020800 N 070 B010800 Y 070 B020800 N PAGE 37 070 C010800 Y 070 C020800 N 070 D010800 Y 070 D020800 N 070 E010800 Y 070 E020800 Y 070 F010800 Y 070 F020800 Y 070 G010800 Y 070 G020800 N 070 H010800 Y 070 H020800 N 070 I010800 Y 070 I020800 Y 070 J010800 Y 070 J020800 Y 070 K010800 Y 070 K020800 Y 070 L010800 Y 070 L020800 Y 070 M010800 Y 070 M020800 Y 070 N010800 Y 070 N020800 Y 070 O010800 Y 070 O020800 N 070 P010800 Y 070 P020800 Y 070 Q010800 N 070 Q020800 N 070 R010800 Y 070 R020800 Y 070 A010900 Y 070 A020900 N 070 B010900 Y 070 B020900 N 070 C010900 Y 070 C020900 N 070 D010900 Y 070 D020900 N 070 E010900 Y 070 E020900 N 070 F010900 Y 070 F020900 N 070 G010900 Y 070 G020900 N 070 H010900 Y 070 H020900 N 070 I010900 Y 070 I020900 N 070 J010900 Y PAGE 38 070 J020900 N 070 K010900 Y 070 K020900 Y 070 L010900 Y 070 L020900 Y 070 M010900 Y 070 M020900 N 070 N010900 Y 070 N020900 Y 070 O010900 Y 070 O020900 N 070 P010900 Y 070 P020900 Y 070 Q010900 N 070 Q020900 N 070 R010900 Y 070 R020900 N 070 A011000 Y 070 A021000 N 070 B011000 Y 070 B021000 N 070 C011000 Y 070 C021000 N 070 D011000 Y 070 D021000 N 070 E011000 Y 070 E021000 N 070 F011000 Y 070 F021000 N 070 G011000 Y 070 G021000 N 070 H011000 Y 070 H021000 N 070 I011000 N 070 I021000 N 070 J011000 Y 070 J021000 Y 070 K011000 Y 070 K021000 Y 070 L011000 Y 070 L021000 Y 070 M011000 Y 070 M021000 Y 070 N011000 Y 070 N021000 Y 070 O011000 Y 070 O021000 N 070 P011000 Y 070 P021000 Y 070 Q011000 N 070 Q021000 N PAGE 39 070 R011000 Y 070 R021000 N 070 A011100 Y 070 A021100 N 070 B011100 Y 070 B021100 N 070 C011100 Y 070 C021100 N 070 D011100 Y 070 D021100 N 070 E011100 Y 070 E021100 N 070 F011100 Y 070 F021100 N 070 G011100 Y 070 G021100 N 070 H011100 Y 070 H021100 N 070 I011100 Y 070 I021100 N 070 J011100 Y 070 J021100 N 070 K011100 Y 070 K021100 Y 070 L011100 Y 070 L021100 Y 070 M011100 Y 070 M021100 Y 070 N011100 Y 070 N021100 N 070 O011100 Y 070 O021100 N 070 P011100 Y 070 P021100 Y 070 Q011100 N 070 Q021100 N 070 R011100 Y 070 R021100 N 071 A000100 0 071 B000100 0 071 C000100 0 071 D000100 0 071 A000200 142497 071 B000200 269392 071 C000200 281428 071 D000200 51 071 A000300 1153046 071 B000300 1267427 071 C000300 1713166 071 D000300 67 071 A000400 156306 PAGE 40 071 B000400 346255 071 C000400 294609 071 D000400 53 071 A000500 616641 071 B000500 718329 071 C000500 787663 071 D000500 78 071 A000600 234241 071 B000600 311570 071 C000600 351169 071 D000600 67 071 A000700 575234 071 B000700 763286 071 C000700 3084418 071 D000700 19 071 A000800 2551269 071 B000800 2182389 071 C000800 2528538 071 D000800 86 071 A000900 2588552 071 B000900 2601406 071 C000900 1954533 071 D000900 132 071 A001000 1177910 071 B001000 1100973 071 C001000 848873 071 D001000 130 071 A001100 10971 071 B001100 11375 071 C001100 6252 071 D001100 175 072 A000100 12 072 B000100 6843 072 C000100 0 072 D000100 0 072 E000100 0 072 F000100 956 072 G000100 0 072 H000100 0 072 I000100 10 072 J000100 1 072 K000100 0 072 L000100 0 072 M000100 7 072 N000100 1 072 O000100 0 072 P000100 0 072 Q000100 0 072 R000100 19 072 S000100 3 072 T000100 0 PAGE 41 072 U000100 0 072 V000100 0 072 W000100 59 072 X000100 1056 072 Y000100 0 072 Z000100 5787 072AA000100 0 072BB000100 0 072CC010100 0 072CC020100 0 072DD010100 5787 072DD020100 0 072EE000100 0 072 A000200 12 072 B000200 26127 072 C000200 246 072 D000200 0 072 E000200 1199 072 F000200 2241 072 G000200 0 072 H000200 0 072 I000200 20 072 J000200 1 072 K000200 0 072 L000200 0 072 M000200 15 072 N000200 4 072 O000200 0 072 P000200 0 072 Q000200 0 072 R000200 31 072 S000200 32 072 T000200 250 072 U000200 0 072 V000200 0 072 W000200 -3 072 X000200 2591 072 Y000200 30 072 Z000200 25011 072AA000200 0 072BB000200 108962 072CC010200 0 072CC020200 67980 072DD010200 12774 072DD020200 4423 072EE000200 0 072 A000300 12 072 B000300 22 072 C000300 15669 072 D000300 0 072 E000300 0 PAGE 42 072 F000300 11124 072 G000300 0 072 H000300 0 072 I000300 20 072 J000300 30 072 K000300 0 072 L000300 0 072 M000300 43 072 N000300 6 072 O000300 0 072 P000300 0 072 Q000300 0 072 R000300 24 072 S000300 20 072 T000300 1131 072 U000300 0 072 V000300 0 072 W000300 105 072 X000300 12503 072 Y000300 16 072 Z000300 3204 072AA000300 0 072BB000300 264876 072CC010300 0 072CC020300 676765 072DD010300 1852 072DD020300 0 072EE000300 0 072 A000400 12 072 B000400 33737 072 C000400 942 072 D000400 0 072 E000400 20 072 F000400 2530 072 G000400 0 072 H000400 0 072 I000400 25 072 J000400 0 072 K000400 0 072 L000400 0 072 M000400 13 072 N000400 3 072 O000400 0 072 P000400 0 072 Q000400 0 072 R000400 40 072 S000400 7 072 T000400 312 072 U000400 0 072 V000400 0 072 W000400 144 PAGE 43 072 X000400 3074 072 Y000400 81 072 Z000400 31706 072AA000400 0 072BB000400 241823 072CC010400 0 072CC020400 101899 072DD010400 16471 072DD020400 8571 072EE000400 0 072 A000500 12 072 B000500 9 072 C000500 3045 072 D000500 0 072 E000500 0 072 F000500 5532 072 G000500 0 072 H000500 0 072 I000500 20 072 J000500 4 072 K000500 0 072 L000500 0 072 M000500 24 072 N000500 7 072 O000500 0 072 P000500 0 072 Q000500 0 072 R000500 21 072 S000500 11 072 T000500 89 072 U000500 0 072 V000500 0 072 W000500 -25 072 X000500 5683 072 Y000500 199 072 Z000500 -2430 072AA000500 0 072BB000500 219836 072CC010500 0 072CC020500 251402 072DD010500 0 072DD020500 0 072EE000500 0 072 A000600 12 072 B000600 11890 072 C000600 3185 072 D000600 0 072 E000600 0 072 F000600 2905 072 G000600 0 072 H000600 0 PAGE 44 072 I000600 20 072 J000600 17 072 K000600 0 072 L000600 0 072 M000600 13 072 N000600 5 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 36 072 S000600 6 072 T000600 250 072 U000600 0 072 V000600 0 072 W000600 9 072 X000600 3261 072 Y000600 364 072 Z000600 12178 072AA000600 0 072BB000600 85154 072CC010600 0 072CC020600 121531 072DD010600 8878 072DD020600 2608 072EE000600 28424 072 A000700 12 072 B000700 122 072 C000700 78094 072 D000700 0 072 E000700 2224 072 F000700 19437 072 G000700 0 072 H000700 0 072 I000700 40 072 J000700 344 072 K000700 0 072 L000700 0 072 M000700 64 072 N000700 11 072 O000700 0 072 P000700 0 072 Q000700 0 072 R000700 26 072 S000700 31 072 T000700 2866 072 U000700 0 072 V000700 0 072 W000700 206 072 X000700 23025 072 Y000700 51 072 Z000700 57466 PAGE 45 072AA000700 24748 072BB000700 0 072CC010700 0 072CC020700 1596275 072DD010700 26708 072DD020700 13401 072EE000700 214877 072 A000800 12 072 B000800 228246 072 C000800 17461 072 D000800 0 072 E000800 2607 072 F000800 21372 072 G000800 0 072 H000800 0 072 I000800 20 072 J000800 269 072 K000800 0 072 L000800 0 072 M000800 57 072 N000800 11 072 O000800 0 072 P000800 0 072 Q000800 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3 072 O001000 0 072 P001000 0 072 Q001000 0 072 R001000 30 072 S001000 11 072 T001000 1925 072 U001000 0 072 V001000 0 072 W001000 277 072 X001000 8202 072 Y001000 7 072 Z001000 4647 072AA001000 0 072BB001000 131260 072CC011000 0 PAGE 47 072CC021000 252725 072DD011000 407 072DD021000 2094 072EE001000 48054 072 A001100 12 072 B001100 0 072 C001100 150 072 D001100 0 072 E001100 0 072 F001100 48 072 G001100 0 072 H001100 0 072 I001100 0 072 J001100 0 072 K001100 0 072 L001100 0 072 M001100 6 072 N001100 1 072 O001100 0 072 P001100 0 072 Q001100 0 072 R001100 19 072 S001100 3 072 T001100 12 072 U001100 0 072 V001100 0 072 W001100 42 072 X001100 131 072 Y001100 37 072 Z001100 56 072AA001100 0 072BB001100 1927 072CC011100 0 072CC021100 1273 072DD011100 2 072DD021100 47 072EE001100 0 073 A010100 0.0280 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 073 A010200 0.4474 073 A020200 0.4297 073 B000200 0.0000 073 C000200 0.0000 073 A010300 0.0551 073 A020300 0.0000 073 B000300 0.0000 073 C000300 0.0000 073 A010400 0.4720 073 A020400 0.4495 PAGE 48 073 B000400 0.0000 073 C000400 0.0000 073 A010500 0.0000 073 A020500 0.0000 073 B000500 0.0000 073 C000500 0.0000 073 A010600 0.3921 073 A020600 0.3518 073 B000600 0.9458 073 C000600 0.0000 073 A010700 0.4590 073 A020700 0.3761 073 B000700 2.0168 073 C000700 0.0000 073 A010800 0.2690 073 A020800 0.2595 073 B000800 0.0622 073 C000800 0.0000 073 A010900 0.2629 073 A020900 0.3180 073 B000900 1.3819 073 C000900 0.0000 073 A011000 0.0777 073 A021000 0.0415 073 B001000 0.8624 073 C001000 0.0000 073 A011100 2.4175 073 A021100 0.0693 073 B001100 0.0000 073 C001100 0.0000 074 A000100 491 074 B000100 0 074 C000100 243069 074 D000100 0 074 E000100 0 074 F000100 0 074 G000100 0 074 H000100 0 074 I000100 0 074 J000100 0 074 K000100 0 074 L000100 358 074 M000100 35 074 N000100 243953 074 O000100 0 074 P000100 3 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 594 PAGE 49 074 S000100 0 074 T000100 243356 074 U010100 243331 074 U020100 0 074 V010100 1.00 074 V020100 0.00 074 W000100 1.0007 074 X000100 31 074 Y000100 4973 074 A000200 2990 074 B000200 0 074 C000200 0 074 D000200 292726 074 E000200 0 074 F000200 13605 074 G000200 0 074 H000200 0 074 I000200 0 074 J000200 0 074 K000200 0 074 L000200 2492 074 M000200 25084 074 N000200 336897 074 O000200 86957 074 P000200 52 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 30456 074 S000200 0 074 T000200 219432 074 U010200 24221 074 U020200 9848 074 V010200 6.45 074 V020200 6.41 074 W000200 0.0000 074 X000200 55 074 Y000200 212384 074 A000300 3117 074 B000300 0 074 C000300 0 074 D000300 0 074 E000300 0 074 F000300 1121885 074 G000300 0 074 H000300 0 074 I000300 32 074 J000300 12280 074 K000300 0 074 L000300 16994 PAGE 50 074 M000300 27 074 N000300 1154335 074 O000300 9666 074 P000300 212 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 595 074 S000300 0 074 T000300 1143862 074 U010300 32331 074 U020300 12349 074 V010300 25.67 074 V020300 25.42 074 W000300 0.0000 074 X000300 150 074 Y000300 11605 074 A000400 7689 074 B000400 0 074 C000400 0 074 D000400 118194 074 E000400 587 074 F000400 77035 074 G000400 0 074 H000400 0 074 I000400 0 074 J000400 708 074 K000400 0 074 L000400 4607 074 M000400 20635 074 N000400 229455 074 O000400 0 074 P000400 41 074 Q000400 0 074 R010400 0 074 R020400 0 074 R030400 0 074 R040400 69250 074 S000400 0 074 T000400 160164 074 U010400 70203 074 U020400 27493 074 V010400 1.58 074 V020400 1.58 074 W000400 0.0000 074 X000400 110 074 Y000400 183054 074 A000500 306 074 B000500 0 074 C000500 0 PAGE 51 074 D000500 0 074 E000500 0 074 F000500 466729 074 G000500 0 074 H000500 0 074 I000500 0 074 J000500 543 074 K000500 0 074 L000500 16362 074 M000500 19 074 N000500 483959 074 O000500 0 074 P000500 25 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 298 074 S000500 0 074 T000500 483636 074 U010500 16763 074 U020500 812 074 V010500 27.54 074 V020500 27.03 074 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075 A000100 212564 075 B000100 0 075 A000200 0 075 B000200 372952 075 A000300 0 075 B000300 1711083 075 A000400 0 075 B000400 343372 075 A000500 0 075 B000500 789985 075 A000600 0 075 B000600 395883 075 A000700 0 075 B000700 3094518 075 A000800 0 075 B000800 3906029 075 A000900 0 075 B000900 1939424 075 A001000 0 075 B001000 849556 075 A001100 0 075 B001100 6418 076 000100 0.00 076 000200 0.00 076 000300 0.00 076 000400 0.00 076 000500 0.00 076 000600 0.00 076 000700 0.00 076 000800 0.00 076 000900 0.00 076 001000 0.00 076 001100 0.00 077 A000000 Y 077 B000000 Y 077 K000000 Y 077 Q010000 Y 078 000000 N 080 A00AA00 ICI Mutual Insurance Co. 080 C00AA00 140000 081 A00AA00 Y 081 B00AA00 121 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 PAGE 56 085 A00AA00 Y 085 B00AA00 N 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE BRIAN W. WIXTED TITLE TREASURER EX-23 2 ex23-vafunds.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS - 2 - REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of Oppenheimer Variable Account Funds: In planning and performing our audits of the financial statements of Oppenheimer Main Street Small Cap Fund/VA, Oppenheimer Core Bond Fund/VA, Oppenheimer MidCap Fund/VA, Oppenheimer Global Securities Fund/VA, Oppenheimer Value Fund/VA, Oppenheimer Capital Appreciation Fund/VA, Oppenheimer High Income Fund/VA, Oppenheimer Main Street Fund/VA, Oppenheimer Money Fund/VA, Oppenheimer Balanced Fund/VA, and Oppenheimer Strategic Bond Fund/VA (the "Funds") as of and for the year ended December 31, 2008, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds' internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial reporting. Accordingly, we express no such opinion. The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a company's assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds' internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Funds' internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of December 31, 2008. This report is intended solely for the information and use of management and the Board of Trustees of the Funds and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/ DELOITTE & TOUCHE LLP Denver, Colorado February 11, 2009 EX-99 3 ex99a-vafunds.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS Oppenheimer Main Street Small Cap Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Increase to Increase to Accumulated Net Accumulated Net Realized Loss Investment Income on Investments ------------------------------------------ $284,513 $284,513 Oppenheimer Global Securities Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Increase Reduction to to Accumulated Accumulated Net Increase to Net Investment Realized Gain Paid-in Capital Income on Investments4 --------------------------------------------------------------- $6,509,001 $4,077,218 $10,586,219 4. $6,509,001, all of which was long-term capital gain,was distributed in connection with Fund share redemptions. Oppenheimer Capital Appreciation Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction Accumulated Net to Accumulated Net Realized Loss Investment Income on Investments -------------------------------------------------- $575,393 $575,393 Oppenheimer Midcap Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Accumulated Net Reduction Investment to Paid-in Capital Loss ----------------------------------------------- $2,526,444 $2,526,444 Oppenheimer Core Bond Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction to Accumulated Accumulated Net Reduction Net Investment Realized Loss to Paid-in Capital Income on Investments --------------------------------------------------------------- $53,556,351 $27,135,732 $80,692,083 Oppenheimer High Income Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction to Accumulated Net Reduction to Accumulated Net Realized Loss on Paid-in Capital Investment Income Investments --------------------------------------------------------------- $107,447,213 $9,034,190 $116,481,403 Oppenheimer Value Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction to Accumulated Net Accumulated Net Realized Loss on Investment Income Investments ---------------------------------------------- $1,492 $1,492 Oppenheimer Main Street Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Increase Increase to Accumulated to Accumulated Net Realized Loss Net Investment Income on Investments ------------------------------------------------------- $60,673 $60,673 Oppenheimer Money Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. The tax character of distributions paid during the years ended December 31, 2008 and December 31, 2007 was as follows: Year Ended Year Ended December 31, 2008 December 31, 2007 ---------------------------------------- Distributions paid from: Ordinary income $5,787,153 $8,817,594 Oppenheimer Balanced Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction to Accumulated Accumulated Net Reduction Net Investment Realized Loss to Paid-in Capital Income on Investments -------------------------------------------------------------- $20,496,805 $12,376,838 $32,873,643 Oppenheimer Strategic Bond Fund V/A Net investment income (loss) and net realized gain (loss) may differ for financial statement and tax purposes. The character of dividends and distributions made during the fiscal year from net investment income or net realized gains may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2008. Net assets of the Fund were unaffected by the reclassifications. Reduction to Reduction to Accumulated Accumulated Net Increase Net Investment Realized Loss to Paid-in Capital Income on Investments7 --------------------------------------------------------------- $241,246 $161,292,483 $161,051,237 7. $241,246 was distributed in connection with Fund share redemptions. EX-99.77K CHNG ACCNT 4 ex77k-vafunds.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS February 27, 2009 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Dear Sirs/Madams: We have read the Exhibit to Sub-Item 77Q of Oppenheimer Variable Account Funds' Form NSAR-B dated February 27, 2009, and we agree with the statements made therein. Yours truly, /s/ DELOITTE & TOUCHE LLP Denver, Colorado EX-99.77Q1 OTHR EXHB 5 ex77q-vafunds.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS Exhibit to Form N-SAR At a meeting held on August 20, 2008, the Board of Trustees of Oppenheimer Variable Account Funds (the "Fund") appointed KPMG LLP as the independent registered public accounting firm to the Fund for the 2009 fiscal year to replace the firm of Deloitte & Touche LLP. The reports of Deloitte & Touche LLP on the Fund's financial statements for the fiscal years ended December 31, 2007 and December 31, 2008 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Fund's fiscal years ended December 31, 2007 and December 31, 2008, there were no disagreements between the Fund and Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of Deloitte & Touche LLP, would have caused Deloitte & Touche LLP to make reference thereto in its report nor were there any "reportable events" as that term is described in Item 304 (a)(1)(v) of Regulation S-K. The Fund requested that Deloitte & Touche LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated February 27, 2009 is filed as an exhibit to this Form N-SAR. -----END PRIVACY-ENHANCED MESSAGE-----