0000728889-18-000380.txt : 20180227 0000728889-18-000380.hdr.sgml : 20180227 20180227153206 ACCESSION NUMBER: 0000728889-18-000380 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20171231 FILED AS OF DATE: 20180227 DATE AS OF CHANGE: 20180227 EFFECTIVENESS DATE: 20180227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER VARIABLE ACCOUNT FUNDS CENTRAL INDEX KEY: 0000752737 IRS NUMBER: 840974272 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-04108 FILM NUMBER: 18644765 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 Conservative Balanced Fund/VA C000028586 Non-Service C000028587 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A000700 0 042 B000700 0 042 C000700 100 042 D000700 0 042 E000700 0 042 F000700 0 042 G000700 0 042 H000700 0 042 A000800 0 042 B000800 0 042 C000800 100 042 D000800 0 042 E000800 0 042 F000800 0 042 G000800 0 042 H000800 0 042 A000900 0 042 B000900 0 042 C000900 100 042 D000900 0 042 E000900 0 042 F000900 0 042 G000900 0 042 H000900 0 042 A001000 0 042 B001000 0 042 C001000 100 042 D001000 0 042 E001000 0 042 F001000 0 042 G001000 0 042 H001000 0 042 A001100 0 042 B001100 0 042 C001100 100 042 D001100 0 042 E001100 0 042 F001100 0 042 G001100 0 042 H001100 0 043 000100 0 043 000200 132 043 000300 781 043 000400 88 043 000500 129 043 000600 2964 PAGE 19 043 000700 3240 043 000800 1967 043 000900 2295 043 001000 7 043 001100 518 044 000100 0 044 000200 0 044 000300 0 044 000400 0 044 000500 0 044 000600 0 044 000700 0 044 000800 0 044 000900 0 044 001000 0 044 001100 0 045 000100 Y 045 000200 Y 045 000300 Y 045 000400 Y 045 000500 Y 045 000600 Y 045 000700 Y 045 000800 Y 045 000900 Y 045 001000 Y 045 001100 Y 046 000100 N 046 000200 N 046 000300 N 046 000400 N 046 000500 N 046 000600 N 046 000700 N 046 000800 N 046 000900 N 046 001000 N 046 001100 N 047 000100 Y 047 000200 Y 047 000300 Y 047 000400 Y 047 000500 Y 047 000600 Y 047 000700 Y 047 000800 Y 047 000900 Y 047 001000 Y 047 001100 Y 048 000100 0.000 048 A010100 500000 PAGE 20 048 A020100 0.450 048 B010100 500000 048 B020100 0.425 048 C010100 500000 048 C020100 0.400 048 D010100 0 048 D020100 0.000 048 E010100 0 048 E020100 0.000 048 F010100 0 048 F020100 0.000 048 G010100 0 048 G020100 0.000 048 H010100 0 048 H020100 0.000 048 I010100 0 048 I020100 0.000 048 J010100 0 048 J020100 0.000 048 K010100 1500000 048 K020100 0.375 048 000200 0.000 048 A010200 1000000 048 A020200 0.600 048 B010200 0 048 B020200 0.000 048 C010200 0 048 C020200 0.000 048 D010200 0 048 D020200 0.000 048 E010200 0 048 E020200 0.000 048 F010200 0 048 F020200 0.000 048 G010200 0 048 G020200 0.000 048 H010200 0 048 H020200 0.000 048 I010200 0 048 I020200 0.000 048 J010200 0 048 J020200 0.000 048 K010200 1000000 048 K020200 0.500 048 000300 0.000 048 A010300 200000 048 A020300 0.750 048 B010300 200000 048 B020300 0.720 048 C010300 200000 048 C020300 0.690 PAGE 21 048 D010300 200000 048 D020300 0.660 048 E010300 200000 048 E020300 0.600 048 F010300 0 048 F020300 0.000 048 G010300 0 048 G020300 0.000 048 H010300 0 048 H020300 0.000 048 I010300 0 048 I020300 0.000 048 J010300 0 048 J020300 0.000 048 K010300 1000000 048 K020300 0.580 048 000400 0.000 048 A010400 200000 048 A020400 0.750 048 B010400 200000 048 B020400 0.720 048 C010400 200000 048 C020400 0.690 048 D010400 200000 048 D020400 0.660 048 E010400 700000 048 E020400 0.600 048 F010400 0 048 F020400 0.000 048 G010400 0 048 G020400 0.000 048 H010400 0 048 H020400 0.000 048 I010400 0 048 I020400 0.000 048 J010400 0 048 J020400 0.000 048 K010400 1500000 048 K020400 0.580 048 000500 0.000 048 A010500 200000 048 A020500 0.750 048 B010500 200000 048 B020500 0.720 048 C010500 200000 048 C020500 0.690 048 D010500 200000 048 D020500 0.660 048 E010500 0 048 E020500 0.000 048 F010500 0 PAGE 22 048 F020500 0.000 048 G010500 0 048 G020500 0.000 048 H010500 0 048 H020500 0.000 048 I010500 0 048 I020500 0.000 048 J010500 0 048 J020500 0.000 048 K010500 800000 048 K020500 0.600 048 000600 0.000 048 A010600 200000 048 A020600 0.750 048 B010600 200000 048 B020600 0.720 048 C010600 200000 048 C020600 0.690 048 D010600 200000 048 D020600 0.660 048 E010600 4200000 048 E020600 0.600 048 F010600 0 048 F020600 0.000 048 G010600 0 048 G020600 0.000 048 H010600 0 048 H020600 0.000 048 I010600 0 048 I020600 0.000 048 J010600 0 048 J020600 0.000 048 K010600 5000000 048 K020600 0.580 048 000700 0.000 048 A010700 200000 048 A020700 0.750 048 B010700 200000 048 B020700 0.720 048 C010700 200000 048 C020700 0.690 048 D010700 200000 048 D020700 0.660 048 E010700 200000 048 E020700 0.600 048 F010700 4000000 048 F020700 0.500 048 G010700 0 048 G020700 0.000 048 H010700 0 048 H020700 0.000 PAGE 23 048 I010700 0 048 I020700 0.000 048 J010700 0 048 J020700 0.000 048 K010700 5000000 048 K020700 0.480 048 000800 0.000 048 A010800 200000 048 A020800 0.750 048 B010800 200000 048 B020800 0.720 048 C010800 200000 048 C020800 0.690 048 D010800 200000 048 D020800 0.660 048 E010800 200000 048 E020800 0.600 048 F010800 4000000 048 F020800 0.580 048 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 5000000 048 K020800 0.560 048 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 200000 048 E020900 0.600 048 F010900 4000000 048 F020900 0.580 048 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 5000000 PAGE 24 048 K020900 0.560 048 001000 0.000 048 A011000 500000 048 A021000 1.000 048 B011000 500000 048 B021000 0.950 048 C011000 4000000 048 C021000 0.900 048 D011000 0 048 D021000 0.000 048 E011000 0 048 E021000 0.000 048 F011000 0 048 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 5000000 048 K021000 0.880 048 001100 0.000 048 A011100 250000 048 A021100 1.000 048 B011100 250000 048 B021100 0.900 048 C011100 500000 048 C021100 0.850 048 D011100 0 048 D021100 0.000 048 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 1000000 048 K021100 0.820 049 000100 N 049 000200 N 049 000300 N 049 000400 N PAGE 25 049 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 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 Y 053 B000100 Y 053 C000100 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 PAGE 26 053 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 053 C000900 N 053 A001000 Y 053 B001000 Y 053 C001000 N 053 A001100 Y 053 B001100 Y 053 C001100 N 054 A00AA00 Y 054 B00AA00 Y 054 C00AA00 Y 054 D00AA00 N 054 E00AA00 N 054 F00AA00 N 054 G00AA00 Y 054 H00AA00 Y 054 I00AA00 N 054 J00AA00 Y 054 K00AA00 N 054 L00AA00 Y 054 M00AA00 Y 054 N00AA00 N 054 O00AA00 Y 055 A000100 Y 055 B000100 N 055 A000200 N 055 B000200 N 055 A000300 N 055 B000300 N 055 A000400 N 055 B000400 N 055 A000500 N 055 B000500 N 055 A000600 N 055 B000600 N 055 A000700 N 055 B000700 N PAGE 27 055 A000800 N 055 B000800 N 055 A000900 N 055 B000900 N 055 A001000 Y 055 B001000 N 055 A001100 N 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 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 0.4 062 C000100 61.4 062 D000100 32.4 062 E000100 0.0 062 F000100 0.0 062 G000100 0.0 062 H000100 0.0 062 I000100 4.3 062 J000100 0.0 062 K000100 0.0 062 L000100 0.0 062 M000100 0.0 062 N000100 0.0 062 O000100 0.0 062 P000100 0.0 PAGE 28 062 Q000100 0.0 062 R000100 3.6 062 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 11.0 062 M000200 1.1 062 N000200 42.6 062 O000200 0.0 062 P000200 50.8 062 Q000200 30.1 062 R000200 2.1 062 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 N 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 PAGE 29 062 N000400 0.0 062 O000400 0.0 062 P000400 0.0 062 Q000400 0.0 062 R000400 0.0 062 A000500 Y 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 0.2 062 N000500 27.4 062 O000500 0.0 062 P000500 32.8 062 Q000500 19.6 062 R000500 37.4 062 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 Y 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 PAGE 30 062 K000700 0.0 062 L000700 0.6 062 M000700 0.0 062 N000700 13.3 062 O000700 0.0 062 P000700 44.5 062 Q000700 23.1 062 R000700 28.3 062 A000800 N 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 0.0 062 J000800 0.0 062 K000800 0.0 062 L000800 0.0 062 M000800 0.0 062 N000800 0.0 062 O000800 0.0 062 P000800 0.0 062 Q000800 0.0 062 R000800 0.0 062 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 Y 062 B001000 7.5 062 C001000 0.0 062 D001000 0.0 062 E001000 0.0 062 F001000 0.0 062 G001000 0.0 PAGE 31 062 H001000 0.0 062 I001000 0.0 062 J001000 0.0 062 K001000 0.0 062 L001000 14.7 062 M001000 0.0 062 N001000 0.0 062 O001000 0.0 062 P001000 10.8 062 Q001000 16.2 062 R001000 48.9 062 A001100 N 062 B001100 0.0 062 C001100 0.0 062 D001100 0.0 062 E001100 0.0 062 F001100 0.0 062 G001100 0.0 062 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 23 063 B000100 0.0 063 A000200 0 063 B000200 14.1 063 A000300 0 063 B000300 0.0 063 A000400 0 063 B000400 0.0 063 A000500 0 063 B000500 16.8 063 A000600 0 063 B000600 0.0 063 A000700 0 063 B000700 11.8 063 A000800 0 063 B000800 0.0 063 A000900 0 063 B000900 0.0 063 A001000 0 063 B001000 2.5 063 A001100 0 063 B001100 0.0 PAGE 32 064 A000100 N 064 B000100 N 064 A000200 N 064 B000200 N 064 A000500 N 064 B000500 N 064 A000700 N 064 B000700 Y 064 A001000 N 064 B001000 Y 065 000700 N 065 001000 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 066 A000300 Y 066 B000300 N 066 C000300 Y 066 D000300 N 066 E000300 N 066 F000300 N 066 G000300 N 066 A000400 Y 066 B000400 N 066 C000400 Y 066 D000400 N 066 E000400 N 066 F000400 N 066 G000400 N 066 A000500 Y 066 B000500 N 066 C000500 N 066 D000500 N 066 E000500 N 066 F000500 N 066 G000500 Y 066 A000600 Y 066 B000600 N 066 C000600 Y 066 D000600 N 066 E000600 N 066 F000600 N 066 G000600 N 066 A000700 N 066 A000800 Y 066 B000800 N PAGE 33 066 C000800 Y 066 D000800 N 066 E000800 N 066 F000800 N 066 G000800 N 066 A000900 Y 066 B000900 N 066 C000900 Y 066 D000900 N 066 E000900 N 066 F000900 N 066 G000900 N 066 A001000 N 066 A001100 Y 066 B001100 N 066 C001100 Y 066 D001100 N 066 E001100 N 066 F001100 N 066 G001100 N 067 000100 N 067 000200 N 067 000300 N 067 000400 N 067 000500 Y 067 000600 N 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 Y 068 A000700 N 068 B000700 N 068 A000800 N 068 B000800 N 068 A000900 N 068 B000900 N 068 A001000 N 068 B001000 N PAGE 34 068 A001100 N 068 B001100 Y 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 070 A020100 Y 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 Y 070 K020100 Y 070 L010100 Y 070 L020100 N 070 M010100 N 070 M020100 N 070 N010100 N 070 N020100 N 070 O010100 Y 070 O020100 N 070 P010100 Y 070 P020100 N 070 Q010100 N 070 Q020100 N 070 R010100 N 070 R020100 N 070 A010200 Y 070 A020200 N PAGE 35 070 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 070 I010200 Y 070 I020200 N 070 J010200 Y 070 J020200 Y 070 K010200 Y 070 K020200 Y 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 N 070 N010200 N 070 N020200 N 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 Y 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 PAGE 36 070 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 N 070 N020300 N 070 O010300 Y 070 O020300 N 070 P010300 Y 070 P020300 Y 070 Q010300 N 070 Q020300 N 070 R010300 N 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 N 070 F010400 Y 070 F020400 N 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 N 070 N020400 N 070 O010400 Y 070 O020400 N 070 P010400 Y 070 P020400 Y PAGE 37 070 Q010400 N 070 Q020400 N 070 R010400 Y 070 R020400 N 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 Y 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 Y 070 K010500 Y 070 K020500 Y 070 L010500 Y 070 L020500 Y 070 M010500 Y 070 M020500 Y 070 N010500 N 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 N 070 F010600 Y PAGE 38 070 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 070 M020600 Y 070 N010600 Y 070 N020600 N 070 O010600 Y 070 O020600 N 070 P010600 Y 070 P020600 Y 070 Q010600 N 070 Q020600 N 070 R010600 Y 070 R020600 N 070 A010700 Y 070 A020700 N 070 B010700 Y 070 B020700 Y 070 C010700 Y 070 C020700 N 070 D010700 Y 070 D020700 Y 070 E010700 Y 070 E020700 Y 070 F010700 Y 070 F020700 N 070 G010700 Y 070 G020700 N 070 H010700 Y 070 H020700 N 070 I010700 Y 070 I020700 N 070 J010700 Y 070 J020700 Y 070 K010700 Y 070 K020700 Y 070 L010700 Y 070 L020700 Y 070 M010700 Y 070 M020700 Y PAGE 39 070 N010700 N 070 N020700 N 070 O010700 Y 070 O020700 N 070 P010700 Y 070 P020700 Y 070 Q010700 N 070 Q020700 N 070 R010700 Y 070 R020700 Y 070 A010800 Y 070 A020800 N 070 B010800 Y 070 B020800 N 070 C010800 Y 070 C020800 N 070 D010800 Y 070 D020800 N 070 E010800 Y 070 E020800 N 070 F010800 Y 070 F020800 N 070 G010800 Y 070 G020800 N 070 H010800 Y 070 H020800 N 070 I010800 Y 070 I020800 N 070 J010800 Y 070 J020800 N 070 K010800 Y 070 K020800 Y 070 L010800 Y 070 L020800 Y 070 M010800 Y 070 M020800 Y 070 N010800 N 070 N020800 N 070 O010800 Y 070 O020800 N 070 P010800 Y 070 P020800 Y 070 Q010800 N 070 Q020800 N 070 R010800 Y 070 R020800 N 070 A010900 Y 070 A020900 N 070 B010900 Y 070 B020900 N 070 C010900 Y PAGE 40 070 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 070 J020900 N 070 K010900 Y 070 K020900 Y 070 L010900 Y 070 L020900 Y 070 M010900 Y 070 M020900 Y 070 N010900 N 070 N020900 N 070 O010900 Y 070 O020900 N 070 P010900 Y 070 P020900 Y 070 Q010900 N 070 Q020900 N 070 R010900 N 070 R020900 N 070 A011000 Y 070 A021000 N 070 B011000 Y 070 B021000 Y 070 C011000 Y 070 C021000 N 070 D011000 Y 070 D021000 Y 070 E011000 Y 070 E021000 Y 070 F011000 Y 070 F021000 Y 070 G011000 Y 070 G021000 N 070 H011000 Y 070 H021000 N 070 I011000 Y 070 I021000 N 070 J011000 Y 070 J021000 Y PAGE 41 070 K011000 Y 070 K021000 Y 070 L011000 Y 070 L021000 Y 070 M011000 Y 070 M021000 Y 070 N011000 Y 070 N021000 N 070 O011000 N 070 O021000 N 070 P011000 Y 070 P021000 Y 070 Q011000 N 070 Q021000 N 070 R011000 Y 070 R021000 Y 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 PAGE 42 070 R021100 N 071 A000100 0 071 B000100 0 071 C000100 0 071 D000100 0 071 A000200 97966 071 B000200 94791 071 C000200 110839 071 D000200 86 071 A000300 215609 071 B000300 312341 071 C000300 841493 071 D000300 26 071 A000400 716654 071 B000400 789560 071 C000400 682274 071 D000400 105 071 A000500 143890 071 B000500 153297 071 C000500 189596 071 D000500 76 071 A000600 218897 071 B000600 512932 071 C000600 2546714 071 D000600 9 071 A000700 1203600 071 B000700 1151456 071 C000700 1547293 071 D000700 74 071 A000800 461099 071 B000800 577123 071 C000800 1300120 071 D000800 35 071 A000900 443362 071 B000900 558420 071 C000900 1056728 071 D000900 42 071 A001000 372997 071 B001000 333032 071 C001000 257527 071 D001000 129 071 A001100 143345 071 B001100 144327 071 C001100 535894 071 D001100 27 072 A000100 12 072 B000100 4237 072 C000100 110 072 D000100 0 072 E000100 0 072 F000100 2197 PAGE 43 072 G000100 2 072 H000100 0 072 I000100 489 072 J000100 0 072 K000100 0 072 L000100 0 072 M000100 56 072 N000100 9 072 O000100 0 072 P000100 0 072 Q000100 0 072 R000100 23 072 S000100 60 072 T000100 0 072 U000100 0 072 V000100 0 072 W000100 48 072 X000100 2884 072 Y000100 440 072 Z000100 1903 072AA000100 0 072BB000100 0 072CC010100 0 072CC020100 0 072DD010100 1904 072DD020100 0 072EE000100 0 072 A000200 12 072 B000200 3433 072 C000200 20 072 D000200 0 072 E000200 804 072 F000200 814 072 G000200 2 072 H000200 0 072 I000200 136 072 J000200 44 072 K000200 0 072 L000200 0 072 M000200 15 072 N000200 3 072 O000200 0 072 P000200 0 072 Q000200 0 072 R000200 54 072 S000200 30 072 T000200 131 072 U000200 0 072 V000200 0 072 W000200 57 072 X000200 1286 PAGE 44 072 Y000200 133 072 Z000200 3104 072AA000200 716 072BB000200 0 072CC010200 2176 072CC020200 0 072DD010200 2024 072DD020200 1137 072EE000200 0 072 A000300 12 072 B000300 0 072 C000300 9324 072 D000300 0 072 E000300 0 072 F000300 5960 072 G000300 2 072 H000300 0 072 I000300 853 072 J000300 5 072 K000300 0 072 L000300 0 072 M000300 32 072 N000300 6 072 O000300 0 072 P000300 0 072 Q000300 0 072 R000300 24 072 S000300 44 072 T000300 786 072 U000300 0 072 V000300 0 072 W000300 109 072 X000300 7821 072 Y000300 186 072 Z000300 1689 072AA000300 62736 072BB000300 0 072CC010300 136374 072CC020300 0 072DD010300 1272 072DD020300 29 072EE000300 77089 072 A000400 12 072 B000400 0 072 C000400 4742 072 D000400 0 072 E000400 0 072 F000400 4956 072 G000400 2 072 H000400 0 072 I000400 696 PAGE 45 072 J000400 4 072 K000400 0 072 L000400 0 072 M000400 27 072 N000400 6 072 O000400 0 072 P000400 0 072 Q000400 0 072 R000400 24 072 S000400 40 072 T000400 89 072 U000400 0 072 V000400 0 072 W000400 84 072 X000400 5928 072 Y000400 249 072 Z000400 -937 072AA000400 111171 072BB000400 0 072CC010400 64494 072CC020400 0 072DD010400 203 072DD020400 0 072EE000400 70237 072 A000500 12 072 B000500 4052 072 C000500 1301 072 D000500 0 072 E000500 0 072 F000500 1657 072 G000500 2 072 H000500 0 072 I000500 222 072 J000500 44 072 K000500 0 072 L000500 0 072 M000500 14 072 N000500 5 072 O000500 0 072 P000500 0 072 Q000500 0 072 R000500 49 072 S000500 30 072 T000500 128 072 U000500 0 072 V000500 0 072 W000500 69 072 X000500 2220 072 Y000500 599 072 Z000500 3732 072AA000500 11758 PAGE 46 072BB000500 0 072CC010500 4018 072CC020500 0 072DD010500 3347 072DD020500 889 072EE000500 0 072 A000600 12 072 B000600 0 072 C000600 37304 072 D000600 0 072 E000600 0 072 F000600 16348 072 G000600 2 072 H000600 0 072 I000600 2585 072 J000600 159 072 K000600 0 072 L000600 0 072 M000600 74 072 N000600 12 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 30 072 S000600 76 072 T000600 3015 072 U000600 0 072 V000600 0 072 W000600 343 072 X000600 22644 072 Y000600 29 072 Z000600 14689 072AA000600 221558 072BB000600 0 072CC010600 558931 072CC020600 0 072DD010600 12766 072DD020600 8799 072EE000600 0 072 A000700 12 072 B000700 82957 072 C000700 2506 072 D000700 0 072 E000700 2053 072 F000700 10358 072 G000700 2 072 H000700 0 072 I000700 1697 072 J000700 127 072 K000700 0 072 L000700 0 PAGE 47 072 M000700 66 072 N000700 10 072 O000700 0 072 P000700 0 072 Q000700 0 072 R000700 99 072 S000700 62 072 T000700 3240 072 U000700 0 072 V000700 0 072 W000700 1539 072 X000700 17200 072 Y000700 1125 072 Z000700 71441 072AA000700 6250 072BB000700 0 072CC010700 22697 072CC020700 0 072DD010700 9178 072DD020700 25692 072EE000700 0 072 A000800 12 072 B000800 0 072 C000800 25145 072 D000800 0 072 E000800 0 072 F000800 8716 072 G000800 2 072 H000800 0 072 I000800 1323 072 J000800 9 072 K000800 0 072 L000800 0 072 M000800 45 072 N000800 8 072 O000800 0 072 P000800 0 072 Q000800 0 072 R000800 26 072 S000800 55 072 T000800 1970 072 U000800 0 072 V000800 0 072 W000800 188 072 X000800 12342 072 Y000800 20 072 Z000800 12823 072AA000800 121840 072BB000800 0 072CC010800 68972 072CC020800 0 PAGE 48 072DD010800 6688 072DD020800 8151 072EE000800 22341 072 A000900 12 072 B000900 0 072 C000900 11581 072 D000900 0 072 E000900 0 072 F000900 7243 072 G000900 2 072 H000900 0 072 I000900 1069 072 J000900 5 072 K000900 0 072 L000900 0 072 M000900 38 072 N000900 6 072 O000900 0 072 P000900 0 072 Q000900 0 072 R000900 24 072 S000900 50 072 T000900 2298 072 U000900 0 072 V000900 0 072 W000900 200 072 X000900 10935 072 Y000900 54 072 Z000900 700 072AA000900 146346 072BB000900 0 072CC010900 0 072CC020900 7294 072DD010900 1318 072DD020900 5916 072EE000900 57431 072 A001000 12 072 B001000 6290 072 C001000 3867 072 D001000 0 072 E001000 157 072 F001000 4226 072 G001000 2 072 H001000 0 072 I001000 411 072 J001000 133 072 K001000 0 072 L001000 0 072 M001000 32 072 N001000 4 072 O001000 0 PAGE 49 072 P001000 0 072 Q001000 0 072 R001000 74 072 S001000 35 072 T001000 8 072 U001000 0 072 V001000 0 072 W001000 650 072 X001000 5575 072 Y001000 149 072 Z001000 4888 072AA001000 0 072BB001000 12625 072CC011000 9719 072CC021000 0 072DD011000 3922 072DD021000 24 072EE001000 0 072 A001100 12 072 B001100 0 072 C001100 10333 072 D001100 0 072 E001100 0 072 F001100 5199 072 G001100 2 072 H001100 0 072 I001100 553 072 J001100 54 072 K001100 0 072 L001100 0 072 M001100 22 072 N001100 5 072 O001100 0 072 P001100 0 072 Q001100 0 072 R001100 26 072 S001100 36 072 T001100 533 072 U001100 0 072 V001100 0 072 W001100 95 072 X001100 6525 072 Y001100 448 072 Z001100 4256 072AA001100 14279 072BB001100 0 072CC011100 108297 072CC021100 0 072DD011100 4868 072DD021100 2426 072EE001100 0 PAGE 50 073 A010100 0.0036 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 073 A010200 0.1895 073 A020200 0.1696 073 B000200 0.0000 073 C000200 0.0000 073 A010300 0.1315 073 A020300 0.0050 073 B000300 5.0057 073 C000300 0.0000 073 A010400 0.0255 073 A020400 0.0000 073 B000400 8.3865 073 C000400 0.0000 073 A010500 0.3049 073 A020500 0.2645 073 B000500 0.0000 073 C000500 0.0000 073 A010600 0.3873 073 A020600 0.3005 073 B000600 0.0000 073 C000600 0.0000 073 A010700 0.1173 073 A020700 0.1038 073 B000700 0.0000 073 C000700 0.0000 073 A010800 0.3875 073 A020800 0.3170 073 B000800 0.5199 073 C000800 0.0000 073 A010900 0.2211 073 A020900 0.1627 073 B000900 1.3571 073 C000900 0.0000 073 A011000 0.0957 073 A021000 0.0790 073 B001000 0.0000 073 C001000 0.0000 073 A011100 0.0339 073 A021100 0.0287 073 B001100 0.0000 073 C001100 0.0000 074 A000100 155 074 B000100 138100 074 C000100 280960 074 D000100 0 074 E000100 0 074 F000100 15296 074 G000100 0 PAGE 51 074 H000100 0 074 I000100 0 074 J000100 0 074 K000100 0 074 L000100 404 074 M000100 52 074 N000100 434967 074 O000100 8531 074 P000100 47 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 785 074 S000100 0 074 T000100 425604 074 U010100 425579 074 U020100 0 074 V010100 1.00 074 V020100 0.00 074 W000100 1.0000 074 X000100 33 074 Y000100 2998 074 A000200 501 074 B000200 0 074 C000200 14548 074 D000200 165147 074 E000200 0 074 F000200 2772 074 G000200 0 074 H000200 0 074 I000200 0 074 J000200 2258 074 K000200 0 074 L000200 1089 074 M000200 266 074 N000200 186581 074 O000200 53891 074 P000200 48 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 131 074 S000200 0 074 T000200 132511 074 U010200 10402 074 U020200 6603 074 V010200 7.83 074 V020200 7.73 074 W000200 0.0000 PAGE 52 074 X000200 56 074 Y000200 64409 074 A000300 1440 074 B000300 0 074 C000300 0 074 D000300 0 074 E000300 0 074 F000300 871286 074 G000300 0 074 H000300 0 074 I000300 0 074 J000300 0 074 K000300 0 074 L000300 966 074 M000300 101 074 N000300 873793 074 O000300 0 074 P000300 156 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 546 074 S000300 0 074 T000300 873091 074 U010300 9986 074 U020300 5773 074 V010300 55.70 074 V020300 54.89 074 W000300 0.0000 074 X000300 130 074 Y000300 96261 074 A000400 500 074 B000400 0 074 C000400 0 074 D000400 0 074 E000400 0 074 F000400 731914 074 G000400 0 074 H000400 0 074 I000400 0 074 J000400 1839 074 K000400 0 074 L000400 465 074 M000400 70 074 N000400 734788 074 O000400 0 074 P000400 67 074 Q000400 0 074 R010400 0 074 R020400 0 PAGE 53 074 R030400 0 074 R040400 447 074 S000400 0 074 T000400 734274 074 U010400 8250 074 U020400 496 074 V010400 84.21 074 V020400 79.87 074 W000400 0.0000 074 X000400 119 074 Y000400 53622 074 A000500 16557 074 B000500 0 074 C000500 0 074 D000500 174212 074 E000500 0 074 F000500 81343 074 G000500 0 074 H000500 0 074 I000500 0 074 J000500 2267 074 K000500 0 074 L000500 1005 074 M000500 331 074 N000500 275715 074 O000500 57569 074 P000500 57 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 441 074 S000500 0 074 T000500 217648 074 U010500 10431 074 U020500 3286 074 V010500 15.92 074 V020500 15.71 074 W000500 0.0000 074 X000500 59 074 Y000500 67840 074 A000600 2000 074 B000600 0 074 C000600 0 074 D000600 0 074 E000600 49017 074 F000600 2733961 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 1585 PAGE 54 074 K000600 0 074 L000600 5251 074 M000600 161 074 N000600 2791975 074 O000600 53 074 P000600 409 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 2889 074 S000600 0 074 T000600 2788624 074 U010600 31192 074 U020600 27937 074 V010600 47.42 074 V020600 46.88 074 W000600 0.0000 074 X000600 207 074 Y000600 323136 074 A000700 18672 074 B000700 0 074 C000700 9790 074 D000700 1350454 074 E000700 11920 074 F000700 461965 074 G000700 507 074 H000700 0 074 I000700 914 074 J000700 10270 074 K000700 0 074 L000700 14687 074 M000700 16093 074 N000700 1895272 074 O000700 215593 074 P000700 395 074 Q000700 0 074 R010700 0 074 R020700 0 074 R030700 542 074 R040700 7716 074 S000700 0 074 T000700 1671026 074 U010700 76640 074 U020700 242293 074 V010700 5.13 074 V020700 5.27 074 W000700 0.0000 074 X000700 142 074 Y000700 781552 074 A000800 752 PAGE 55 074 B000800 0 074 C000800 0 074 D000800 0 074 E000800 0 074 F000800 1345391 074 G000800 0 074 H000800 0 074 I000800 0 074 J000800 1028 074 K000800 0 074 L000800 3047 074 M000800 142 074 N000800 1350360 074 O000800 2328 074 P000800 294 074 Q000800 0 074 R010800 0 074 R020800 0 074 R030800 0 074 R040800 804 074 S000800 0 074 T000800 1346934 074 U010800 17413 074 U020800 24609 074 V010800 32.25 074 V020800 31.91 074 W000800 0.0000 074 X000800 143 074 Y000800 137354 074 A000900 1000 074 B000900 0 074 C000900 0 074 D000900 0 074 E000900 0 074 F000900 1087601 074 G000900 0 074 H000900 0 074 I000900 0 074 J000900 0 074 K000900 0 074 L000900 865 074 M000900 71 074 N000900 1089537 074 O000900 360 074 P000900 257 074 Q000900 0 074 R010900 0 074 R020900 0 074 R030900 0 074 R040900 510 074 S000900 0 PAGE 56 074 T000900 1088410 074 U010900 5918 074 U020900 36812 074 V010900 25.79 074 V020900 25.42 074 W000900 0.0000 074 X000900 113 074 Y000900 89191 074 A001000 316 074 B001000 0 074 C001000 92963 074 D001000 113750 074 E001000 1076 074 F001000 203246 074 G001000 226 074 H001000 0 074 I001000 217 074 J001000 4754 074 K001000 0 074 L001000 1696 074 M001000 55872 074 N001000 474116 074 O001000 6360 074 P001000 9 074 Q001000 0 074 R011000 0 074 R021000 41468 074 R031000 0 074 R041000 7001 074 S001000 0 074 T001000 419278 074 U011000 42268 074 U021000 353 074 V011000 9.84 074 V021000 9.81 074 W001000 0.0000 074 X001000 23 074 Y001000 149293 074 A001100 502 074 B001100 0 074 C001100 0 074 D001100 0 074 E001100 94 074 F001100 590633 074 G001100 0 074 H001100 0 074 I001100 0 074 J001100 8418 074 K001100 0 074 L001100 1869 074 M001100 41 PAGE 57 074 N001100 601557 074 O001100 78 074 P001100 81 074 Q001100 0 074 R011100 0 074 R021100 0 074 R031100 0 074 R041100 1939 074 S001100 0 074 T001100 599459 074 U011100 139124 074 U021100 88586 074 V011100 2.59 074 V021100 2.70 074 W001100 0.0000 074 X001100 119 074 Y001100 50185 075 A000100 488532 075 B000100 0 075 A000200 0 075 B000200 135764 075 A000300 0 075 B000300 853761 075 A000400 0 075 B000400 696945 075 A000500 0 075 B000500 221783 075 A000600 0 075 B000600 2586897 075 A000700 0 075 B000700 1696944 075 A000800 0 075 B000800 1324112 075 A000900 0 075 B000900 1069851 075 A001000 0 075 B001000 411345 075 A001100 0 075 B001100 553439 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 PAGE 58 077 B000000 Y 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N 077 J000000 N 077 K000000 N 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 Y 080 A00AA00 ICI Mutual Insurance Co. 080 C00AA00 135000 081 A00AA00 Y 081 B00AA00 125 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 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 PETERSEN TITLE TREASURER EX-23 2 form_ex23-va.htm OPPENHEIMER VARIABLE ACCOUNT FUNDS

Report of Independent Registered Public Accounting Firm
The Board of Trustees and Shareholders
 Oppenheimer Variable Account Funds:
In planning and performing our audits of the financial statements of Oppenheimer Government Money Fund/VA, Oppenheimer International Growth Fund/VA, Oppenheimer Capital Appreciation Fund/VA, Oppenheimer Main Street Small Cap Fund/VA, Oppenheimer Discovery Mid Cap Growth Fund/VA, Oppenheimer Main Street Fund/VA, Oppenheimer Global Fund/VA, Oppenheimer Total Return Bond Fund/VA, formerly Oppenheimer Core Bond Fund/VA, and Oppenheimer Conservative Balanced Fund/VA, each a separate series of Oppenheimer Variable Account Funds (collectively the Funds), as of and for the year ended December 31, 2017, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds' internal controls 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 controls over financial reporting. Accordingly, we express no such opinion.
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 the 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 Funds' 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 over safeguarding securities that we consider to be a material weakness as defined above as of December 31, 2017.
This report is intended solely for the information and use of management and the Board of Trustees of Oppenheimer Variable Account 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.

KPMG LLP
Denver, Colorado
 February 13, 2018

 
 
 
 

Report of Independent Registered Public Accounting Firm
The Board of Trustees and Shareholders
 Oppenheimer Variable Account Funds:
In planning and performing our audits of the consolidated financial statements of Oppenheimer Global Strategic Income Fund/VA and subsidiary and Oppenheimer Global Multi-Alternatives Fund/VA and subsidiary, each a separate series of Oppenheimer Variable Account Funds (collectively the Funds), as of and for the year ended December 31, 2017, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds' internal controls 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 controls over financial reporting. Accordingly, we express no such opinion.
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 the 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 Funds' 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 over safeguarding securities that we consider to be a material weakness as defined above as of December 31, 2017.
This report is intended solely for the information and use of management and the Board of Trustees of Oppenheimer Variable Account 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.

KPMG LLP
Denver, Colorado
 February 16, 2018



 EX-99 3 form_ex99a-va.htm OPPENHEIMER VARIABLE ACCOUNT FUNDS
OPPENHEIMER GOVERNMENT MONEY FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
 
Reduction to Accumulated Net Investment Income
$25,588
$25,588
 
OPPENHEIMER INTERNATIONAL GROWTH FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Reduction to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Gain on Investments3
$1,073,985
$82,739
$991,246
 
3. $1,073,984, including $1,031,538 of long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER CAPITAL APPRECIATION FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Increase to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Gain on Investments3
$4,929,770
$26,831
$4,956,601
 
3. $4,929,770, including $2,853,254 of long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER MAIN STREET SMALL CAP FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Reduction to Accumulated Net Investment Loss
Reduction to Accumulated Net Realized Gain on Investments3
$11,009,347
$1,971,722
$12,981,069
 
3. $11,186,301, including $8,866,269 of long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER DISCOVERY MID CAP GROWTH FUND/VA
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Reduction to Accumulated Net Investment Loss
Reduction to Accumulated Net Realized Gain on Investments3
$7,408,883
$927,146
$8,336,029
 
3. $7,400,685, including $5,687,901 of long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER MAIN STREET FUND/VA
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Increase to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Gain on Investments5
$9,349,839
$1,316,455
$10,666,294
 
5. $9,248,917, including $8,033,218 of long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER GLOBAL FUND/VA
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Increase to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Gain on Investments3
$17,508,374
$652,623
$18,160,997
 
3. $17,508,374, all of which was long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER TOTAL RETURN BOND FUND/VA
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Reduction to Paid-in Capital
Increase to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Loss on Investments
$75,068,969
$982,706
$74,086,263
 
OPPENHEIMER CONSERVATIVE BALANCED FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
 
Increase to Paid-in Capital
Increase to Accumulated Net Investment Income
Reduction to Accumulated Net Realized Gain on Investments3
$354,657
$200,537
$555,194
 
3. $354,657, all of which was long-term capital gain, was distributed in connection with Fund share redemptions.
OPPENHEIMER GLOBAL MULTI-ALTERNATIVES FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
Reduction to Paid-in Capital
Reduction to Accumulated Net Investment Loss
Increase to Accumulated Net Realized Loss on Investments
$21,266
$45,517
$24,251
 
OPPENHEIMER GLOBAL STRATEGIC INCOME FUND/VA
 
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 are determined in accordance with federal income tax requirements, which may differ from the character of net investment income or net realized gains presented in those financial statements in accordance with U.S. GAAP. 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 the reporting period. Net assets of the Fund were unaffected by the reclassifications.
Increase to Paid-in Capital
Increase to Accumulated Net Investment Income
Increase to Accumulated Net Realized Loss on Investments
$1,825
$6,467,133
$6,468,958