-----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, LA8l6OdQIaeiwThXVxwKggeQAQSuPBllXD35STm9tmvKhX2i6mZPQGeM6soG1+sE uplOLmqa2kY8Wlv5nq3uKQ== 0000752737-98-000005.txt : 19980227 0000752737-98-000005.hdr.sgml : 19980227 ACCESSION NUMBER: 0000752737-98-000005 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 12 CONFORMED PERIOD OF REPORT: 19971231 FILED AS OF DATE: 19980226 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER VARIABLE ACCOUNT FUNDS CENTRAL INDEX KEY: 0000752737 STANDARD INDUSTRIAL CLASSIFICATION: UNKNOWN SIC - 0000 [0000] IRS NUMBER: 840974272 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: SEC FILE NUMBER: 811-04108 FILM NUMBER: 98550314 BUSINESS ADDRESS: STREET 1: 3410 S GALENA ST CITY: DENVER STATE: CO ZIP: 80231 BUSINESS PHONE: 3036713200 MAIL ADDRESS: STREET 2: 3410 S GALENA ST CITY: DENVER STATE: CO ZIP: 80231 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER VARIABLE LIFE FUNDS DATE OF NAME CHANGE: 19860609 NSAR-B 1 N-SAR (3.0.A) PAGE 1 000 B000000 12/31/97 000 C000000 0000752737 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 3.0.a 000 J000000 U 001 A000000 OPPENHEIMER VARIABLE ACCOUNT FUNDS 001 B000000 811-4108 001 C000000 3037683200 002 A000000 6803 SOUTH TUCSON WAY 002 B000000 ENGLEWOOD 002 C000000 CO 002 D010000 80112 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 9 007 C010100 1 007 C020100 OPPENHEIMER MONEY FUND 007 C030100 N 007 C010200 2 007 C020200 OPPENHEIMER BOND FUND 007 C030200 N 007 C010300 3 007 C020300 OPPENHEIMER GROWTH FUND 007 C030300 N 007 C010400 4 007 C020400 OPPENHEIMER HIGH INCOME FUND 007 C030400 N 007 C010500 5 007 C020500 OPPENHEIMER CAPTIAL APPRECIATION FUND 007 C030500 N 007 C010600 6 007 C020600 OPPENHEIMER MULTIPLE STRATEGIES FUND 007 C030600 N 007 C010700 7 007 C020700 OPPENHEIMER GLOBAL SECURITIES FUND 007 C030700 N 007 C010800 8 007 C020800 OPPENHEIMER STRATEGIC BOND FUND 007 C030800 N 007 C010900 9 007 C020900 OPPENHEIMER GROWTH & INCOME FUND 007 C030900 N 007 C011000 10 020 A000001 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC. PAGE 2 020 B000001 13-5674085 020 C000001 221 020 A000002 FIRST BOSTON CORP.(THE) 020 B000002 13-5659485 020 C000002 205 020 A000003 BEAR, STEARNS & CO., INC. 020 B000003 13-3299429 020 C000003 181 020 A000004 LEHMAN BROTHERS, INC. 020 B000004 13-2518466 020 C000004 178 020 A000005 MORGAN STANLEY & CO., INC. 020 B000005 13-2655998 020 C000005 165 020 A000006 GOLDMAN, SACHS & CO. 020 B000006 13-5108880 020 C000006 159 020 A000007 MORGAN (JP) SECURITIES, INC. 020 B000007 13-3224016 020 C000007 152 020 A000008 DEUTSCHE BANK 020 B000008 13-2730828 020 C000008 144 020 A000009 DONALDSON, LUFKIN & JENRETTE SECURITIES 020 B000009 13-2741729 020 C000009 119 020 A000010 BRIDGE TRADING CO. 020 B000010 43-1450530 020 C000010 110 021 000000 4205 022 A000001 MORGAN GUARANTY TRUST CO. 022 B000001 13-5123346 022 C000001 39007671 022 D000001 0 022 A000002 ZION FIRST NATIONAL BANK 022 B000002 87-0189025 022 C000002 38206776 022 D000002 0 022 A000003 GOLDMAN, SACHS & CO. 022 B000003 13-5108880 022 C000003 19740643 022 D000003 359079 022 A000004 PAINEWEBBER, INC. 022 B000004 13-2638166 022 C000004 13411101 022 D000004 320571 022 A000005 FIRST CHICAGO CAPITAL MARKET 022 B000005 36-3595942 022 C000005 4094336 022 D000005 0 022 A000006 LEHMAN BROTHERS, INC. PAGE 3 022 B000006 13-2518466 022 C000006 1006468 022 D000006 645496 022 A000007 SMITH BARNEY, HARRIS UPHAM & CO., INC. 022 B000007 13-3371860 022 C000007 879669 022 D000007 38517 022 A000008 NOMURA SECURITIES INTERNATIONAL, INC. 022 B000008 13-2642206 022 C000008 356542 022 D000008 328639 022 A000009 SALOMON BROTHERS, INC. 022 B000009 13-3082694 022 C000009 355154 022 D000009 310231 022 A000010 FIRST BOSTON CORP. (THE) 022 B000010 13-5659485 022 C000010 472117 022 D000010 157241 023 C000000 119648680 023 D000000 4083445 029 00AA00 N 030 A00AA00 0 030 B00AA00 0.00 030 C00AA00 0.00 034 00AA00 N 035 00AA00 0 036 B00AA00 0 042 A00AA00 0 042 B00AA00 0 042 C00AA00 0 042 D00AA00 0 042 E00AA00 0 042 F00AA00 0 042 G00AA00 0 042 H00AA00 0 043 00AA00 0 044 00AA00 0 077 A000000 Y 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 Y 077 K000000 N 077 L000000 N 077 M000000 N PAGE 4 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 Y 077 Q020000 N 077 Q030000 N 078 000000 N 080 A00AA00 ICI MUTUAL INSURANCE 080 C00AA00 85000 081 A00AA00 Y 081 B00AA00 87 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 028 A010100 15276 028 A020100 531 028 A030100 0 028 A040100 22028 028 B010100 19335 028 B020100 526 028 B030100 0 028 B040100 9399 028 C010100 10986 028 C020100 673 028 C030100 0 028 C040100 22317 028 D010100 31958 028 D020100 505 028 D030100 0 028 D040100 18742 028 E010100 14612 028 E020100 677 028 E030100 0 028 E040100 17341 028 F010100 120882 028 F020100 542 028 F030100 0 028 F040100 132868 028 G010100 213049 028 G020100 3454 028 G030100 0 028 G040100 222695 028 H000100 0 045 000100 Y 046 000100 N 047 000100 Y PAGE 5 048 000100 0.000 048 A010100 500000 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 0.375 055 A000100 N 055 B000100 N 056 000100 N 057 000100 N 062 A000100 Y 062 B000100 0.0 062 C000100 0.0 062 D000100 0.0 062 E000100 0.0 062 F000100 0.0 062 G000100 0.0 062 H000100 0.0 062 I000100 75.7 062 J000100 0.0 062 K000100 0.0 062 L000100 23.5 062 M000100 0.0 062 N000100 0.0 062 O000100 0.0 062 P000100 0.0 062 Q000100 0.0 062 R000100 0.0 063 A000100 49 063 B000100 0.0 064 A000100 Y 064 B000100 N 066 A000100 N 067 000100 N PAGE 6 068 A000100 N 068 B000100 N 069 000100 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 Y 070 K010100 Y 070 K020100 N 070 L010100 Y 070 L020100 Y 070 M010100 N 070 M020100 N 070 N010100 Y 070 N020100 N 070 O010100 N 070 O020100 N 070 P010100 Y 070 P020100 N 070 Q010100 N 070 Q020100 N 070 R010100 N 070 R020100 N 071 A000100 0 071 B000100 0 071 C000100 0 071 D000100 0 072 A000100 12 072 B000100 7578 072 C000100 0 072 D000100 0 072 E000100 0 072 F000100 602 072 G000100 0 072 H000100 0 PAGE 7 072 I000100 0 072 J000100 14 072 K000100 0 072 L000100 1 072 M000100 2 072 N000100 7 072 O000100 0 072 P000100 0 072 Q000100 0 072 R000100 10 072 S000100 2 072 T000100 0 072 U000100 0 072 V000100 0 072 W000100 6 072 X000100 644 072 Y000100 0 072 Z000100 6934 072AA000100 2 072BB000100 0 072CC010100 0 072CC020100 0 072DD010100 6937 072DD020100 0 072EE000100 0 073 A010100 0.0516 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 074 A000100 2 074 B000100 0 074 C000100 125779 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 1265 074 M000100 5 074 N000100 127051 074 O000100 0 074 P000100 0 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 269 074 S000100 0 PAGE 8 074 T000100 126782 074 U010100 126799 074 U020100 0 074 V010100 1.00 074 V020100 0.00 074 W000100 0.9988 074 X000100 0 074 Y000100 0 075 A000100 133707 075 B000100 0 076 000100 0.00 028 A010200 3917 028 A020200 0 028 A030200 0 028 A040200 1788 028 B010200 5074 028 B020200 0 028 B030200 0 028 B040200 3191 028 C010200 6111 028 C020200 6606 028 C030200 0 028 C040200 865 028 D010200 14360 028 D020200 0 028 D030200 0 028 D040200 4719 028 E010200 13938 028 E020200 0 028 E030200 0 028 E040200 10961 028 F010200 59020 028 F020200 7613 028 F030200 0 028 F040200 32082 028 G010200 102420 028 G020200 14219 028 G030200 0 028 G040200 53606 028 H000200 0 045 000200 Y 046 000200 N 047 000200 Y 048 000200 0.000 048 A010200 200000 048 A020200 0.750 048 B010200 200000 048 B020200 0.720 048 C010200 200000 048 C020200 0.690 048 D010200 200000 PAGE 9 048 D020200 0.660 048 E010200 200000 048 E020200 0.600 048 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 0.500 055 A000200 N 055 B000200 N 056 000200 N 057 000200 N 062 A000200 Y 062 B000200 0.0 062 C000200 0.0 062 D000200 2.6 062 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 0.9 062 M000200 24.8 062 N000200 36.7 062 O000200 0.4 062 P000200 34.4 062 Q000200 15.3 062 R000200 0.6 063 A000200 0 063 B000200 18.2 064 A000200 Y 064 B000200 N 070 A010200 Y 070 A020200 Y 070 B010200 N 070 B020200 N 070 C010200 Y 070 C020200 Y 070 D010200 N 070 D020200 N 070 E010200 Y 070 E020200 Y PAGE 10 070 F010200 N 070 F020200 N 070 G010200 N 070 G020200 N 070 H010200 N 070 H020200 N 070 I010200 N 070 I020200 N 070 J010200 Y 070 J020200 Y 070 K010200 Y 070 K020200 N 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 Y 070 N010200 Y 070 N020200 N 070 O010200 N 070 O020200 N 070 P010200 Y 070 P020200 Y 070 Q010200 N 070 Q020200 N 070 R010200 N 070 R020200 N 071 A000200 497190 071 B000200 456242 071 C000200 390224 071 D000200 117 072 A000200 12 072 B000200 33458 072 C000200 259 072 D000200 0 072 E000200 0 072 F000200 3281 072 G000200 0 072 H000200 0 072 I000200 0 072 J000200 154 072 K000200 0 072 L000200 5 072 M000200 3 072 N000200 26 072 O000200 0 072 P000200 0 072 Q000200 0 072 R000200 14 072 S000200 3 072 T000200 0 072 U000200 0 PAGE 11 072 V000200 0 072 W000200 11 072 X000200 3497 072 Y000200 0 072 Z000200 30220 072AA000200 15279 072BB000200 11240 072CC010200 6440 072CC020200 0 072DD010200 27909 072DD020200 0 072EE000200 1447 073 A010200 0.7200 073 A020200 0.0000 073 B000200 0.0400 073 C000200 0.0000 074 A000200 751 074 B000200 13500 074 C000200 4797 074 D000200 580504 074 E000200 3113 074 F000200 0 074 G000200 0 074 H000200 0 074 I000200 0 074 J000200 32655 074 K000200 0 074 L000200 8114 074 M000200 200 074 N000200 643634 074 O000200 122646 074 P000200 0 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 910 074 S000200 0 074 T000200 520078 074 U010200 43651 074 U020200 0 074 V010200 11.91 074 V020200 0.00 074 W000200 0.0000 074 X000200 0 074 Y000200 137765 075 A000200 0 075 B000200 449760 076 000200 0.00 028 A010300 27986 028 A020300 0 PAGE 12 028 A030300 0 028 A040300 14980 028 B010300 14708 028 B020300 0 028 B030300 0 028 B040300 11234 028 C010300 21155 028 C020300 0 028 C030300 0 028 C040300 7280 028 D010300 24538 028 D020300 0 028 D030300 0 028 D040300 12810 028 E010300 23060 028 E020300 0 028 E030300 0 028 E040300 8619 028 F010300 63844 028 F020300 0 028 F030300 0 028 F040300 48398 028 G010300 175291 028 G020300 0 028 G030300 0 028 G040300 103321 028 H000300 0 045 000300 Y 046 000300 N 047 000300 Y 048 000300 0.000 048 A010300 200000 048 A020300 0.750 048 B010300 200000 048 B020300 0.720 048 C010300 200000 048 C020300 0.690 048 D010300 200000 048 D020300 0.660 048 E010300 0 048 E020300 0.000 048 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 PAGE 13 048 K010300 800000 048 K020300 0.600 055 A000300 Y 055 B000300 N 056 000300 N 057 000300 N 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 0.0 070 A010300 Y 070 A020300 Y 070 B010300 Y 070 B020300 N 070 C010300 N 070 C020300 N 070 D010300 Y 070 D020300 N 070 E010300 N 070 E020300 N 070 F010300 Y 070 F020300 N 070 G010300 Y 070 G020300 N 070 H010300 Y 070 H020300 N 070 I010300 N 070 I020300 N 070 J010300 Y 070 J020300 N 070 K010300 Y 070 K020300 N 070 L010300 Y 070 L020300 N 070 M010300 N 070 M020300 N 070 N010300 Y PAGE 14 070 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 071 A000300 308605 071 B000300 200244 071 C000300 303257 071 D000300 66 072 A000300 12 072 B000300 4639 072 C000300 2269 072 D000300 0 072 E000300 0 072 F000300 2859 072 G000300 0 072 H000300 0 072 I000300 0 072 J000300 17 072 K000300 0 072 L000300 6 072 M000300 3 072 N000300 41 072 O000300 0 072 P000300 0 072 Q000300 0 072 R000300 7 072 S000300 1 072 T000300 0 072 U000300 0 072 V000300 0 072 W000300 7 072 X000300 2941 072 Y000300 0 072 Z000300 3967 072AA000300 55919 072BB000300 8483 072CC010300 34194 072CC020300 0 072DD010300 1639 072DD020300 0 072EE000300 17220 073 A010300 0.1450 073 A020300 0.0000 073 B000300 1.5230 073 C000300 0.0000 074 A000300 295 PAGE 15 074 B000300 101500 074 C000300 0 074 D000300 0 074 E000300 0 074 F000300 389681 074 G000300 0 074 H000300 0 074 I000300 0 074 J000300 1898 074 K000300 0 074 L000300 1977 074 M000300 5 074 N000300 495356 074 O000300 0 074 P000300 0 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 1450 074 S000300 0 074 T000300 493906 074 U010300 15223 074 U020300 0 074 V010300 32.44 074 V020300 0.00 074 W000300 0.0000 074 X000300 0 074 Y000300 0 075 A000300 0 075 B000300 390447 076 000300 0.00 028 A010400 10533 028 A020400 0 028 A030400 0 028 A040400 1290 028 B010400 4302 028 B020400 0 028 B030400 0 028 B040400 2483 028 C010400 6112 028 C020400 4374 028 C030400 0 028 C040400 1188 028 D010400 4971 028 D020400 0 028 D030400 0 028 D040400 5928 028 E010400 10419 028 E020400 0 028 E030400 0 PAGE 16 028 E040400 4370 028 F010400 62053 028 F020400 4944 028 F030400 0 028 F040400 25294 028 G010400 98390 028 G020400 9318 028 G030400 0 028 G040400 40553 028 H000400 0 045 000400 Y 046 000400 N 047 000400 Y 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 200000 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 1000000 048 K020400 0.500 055 A000400 Y 055 B000400 N 056 000400 N 057 000400 N 062 A000400 Y 062 B000400 0.0 062 C000400 0.0 062 D000400 25.5 062 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 PAGE 17 062 L000400 8.7 062 M000400 3.2 062 N000400 0.0 062 O000400 0.0 062 P000400 57.5 062 Q000400 7.4 062 R000400 6.0 063 A000400 0 063 B000400 6.7 064 A000400 Y 064 B000400 Y 065 000400 N 070 A010400 Y 070 A020400 Y 070 B010400 N 070 B020400 N 070 C010400 Y 070 C020400 Y 070 D010400 Y 070 D020400 N 070 E010400 Y 070 E020400 N 070 F010400 N 070 F020400 N 070 G010400 Y 070 G020400 N 070 H010400 N 070 H020400 N 070 I010400 N 070 I020400 N 070 J010400 Y 070 J020400 Y 070 K010400 Y 070 K020400 N 070 L010400 Y 070 L020400 Y 070 M010400 Y 070 M020400 Y 070 N010400 Y 070 N020400 N 070 O010400 N 070 O020400 N 070 P010400 Y 070 P020400 Y 070 Q010400 N 070 Q020400 N 070 R010400 N 070 R020400 N 071 A000400 378725 071 B000400 329656 071 C000400 196725 PAGE 18 071 D000400 168 072 A000400 12 072 B000400 20442 072 C000400 1258 072 D000400 0 072 E000400 0 072 F000400 1668 072 G000400 0 072 H000400 0 072 I000400 0 072 J000400 104 072 K000400 0 072 L000400 7 072 M000400 4 072 N000400 27 072 O000400 0 072 P000400 0 072 Q000400 0 072 R000400 14 072 S000400 6 072 T000400 0 072 U000400 0 072 V000400 0 072 W000400 9 072 X000400 1839 072 Y000400 0 072 Z000400 19861 072AA000400 14881 072BB000400 8616 072CC010400 93 072CC020400 0 072DD010400 18546 072DD020400 0 072EE000400 139 073 A010400 0.9100 073 A020400 0.0000 073 B000400 0.0080 073 C000400 0.0000 074 A000400 11 074 B000400 74150 074 C000400 0 074 D000400 198266 074 E000400 13387 074 F000400 3049 074 G000400 0 074 H000400 0 074 I000400 26699 074 J000400 2113 074 K000400 0 074 L000400 4220 074 M000400 216 PAGE 19 074 N000400 322111 074 O000400 30066 074 P000400 0 074 Q000400 0 074 R010400 0 074 R020400 0 074 R030400 0 074 R040400 722 074 S000400 0 074 T000400 291323 074 U010400 25298 074 U020400 0 074 V010400 11.52 074 V020400 0.00 074 W000400 0.0000 074 X000400 0 074 Y000400 17201 075 A000400 0 075 B000400 223617 076 000400 0.00 028 A010500 18590 028 A020500 0 028 A030500 0 028 A040500 4230 028 B010500 11319 028 B020500 0 028 B030500 0 028 B040500 7608 028 C010500 33299 028 C020500 0 028 C030500 0 028 C040500 4922 028 D010500 16082 028 D020500 0 028 D030500 0 028 D040500 12780 028 E010500 24168 028 E020500 0 028 E030500 0 028 E040500 7010 028 F010500 89152 028 F020500 0 028 F030500 0 028 F040500 76727 028 G010500 192610 028 G020500 0 028 G030500 0 028 G040500 113277 028 H000500 0 045 000500 Y 046 000500 N PAGE 20 047 000500 Y 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 0 048 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 0.600 055 A000500 Y 055 B000500 N 056 000500 N 057 000500 N 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 0.0 062 N000500 0.0 062 O000500 0.0 062 P000500 0.0 062 Q000500 0.0 062 R000500 0.0 070 A010500 Y 070 A020500 Y 070 B010500 Y 070 B020500 N 070 C010500 N PAGE 21 070 C020500 N 070 D010500 Y 070 D020500 N 070 E010500 N 070 E020500 N 070 F010500 Y 070 F020500 N 070 G010500 Y 070 G020500 N 070 H010500 N 070 H020500 N 070 I010500 N 070 I020500 N 070 J010500 Y 070 J020500 Y 070 K010500 Y 070 K020500 N 070 L010500 Y 070 L020500 Y 070 M010500 N 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 N 070 R020500 N 071 A000500 762900 071 B000500 551581 071 C000500 629648 071 D000500 88 072 A000500 12 072 B000500 7106 072 C000500 720 072 D000500 0 072 E000500 0 072 F000500 5324 072 G000500 0 072 H000500 0 072 I000500 0 072 J000500 52 072 K000500 0 072 L000500 5 072 M000500 5 072 N000500 61 072 O000500 0 072 P000500 0 PAGE 22 072 Q000500 0 072 R000500 17 072 S000500 3 072 T000500 0 072 U000500 0 072 V000500 0 072 W000500 10 072 X000500 5477 072 Y000500 0 072 Z000500 2349 072AA000500 102612 072BB000500 81318 072CC010500 61518 072CC020500 0 072DD010500 1547 072DD020500 0 072EE000500 30467 073 A010500 0.0900 073 A020500 0.0000 073 B000500 1.7720 073 C000500 0.0000 074 A000500 14 074 B000500 107250 074 C000500 0 074 D000500 2775 074 E000500 0 074 F000500 771964 074 G000500 0 074 H000500 0 074 I000500 0 074 J000500 7415 074 K000500 0 074 L000500 745 074 M000500 8 074 N000500 890171 074 O000500 11980 074 P000500 0 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 384 074 S000500 0 074 T000500 877807 074 U010500 21432 074 U020500 0 074 V010500 40.96 074 V020500 0.00 074 W000500 0.0000 074 X000500 0 074 Y000500 0 PAGE 23 075 A000500 0 075 B000500 753852 076 000500 0.00 028 A010600 6171 028 A020600 0 028 A030600 0 028 A040600 267 028 B010600 5128 028 B020600 0 028 B030600 0 028 B040600 1987 028 C010600 5619 028 C020600 5726 028 C030600 0 028 C040600 733 028 D010600 7147 028 D020600 0 028 D030600 0 028 D040600 1984 028 E010600 7477 028 E020600 0 028 E030600 0 028 E040600 335 028 F010600 30161 028 F020600 5567 028 F030600 0 028 F040600 25693 028 G010600 61703 028 G020600 11293 028 G030600 0 028 G040600 30999 028 H000600 0 045 000600 Y 046 000600 N 047 000600 Y 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 0 048 E020600 0.000 048 F010600 0 048 F020600 0.000 048 G010600 0 048 G020600 0.000 048 H010600 0 PAGE 24 048 H020600 0.000 048 I010600 0 048 I020600 0.000 048 J010600 0 048 J020600 0.000 048 K010600 800000 048 K020600 0.600 055 A000600 N 055 B000600 N 056 000600 N 057 000600 N 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 0.0 070 A010600 Y 070 A020600 Y 070 B010600 Y 070 B020600 Y 070 C010600 N 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 N 070 E020600 N 070 F010600 N 070 F020600 N 070 G010600 N 070 G020600 N 070 H010600 N 070 H020600 N 070 I010600 N 070 I020600 N 070 J010600 Y 070 J020600 Y 070 K010600 Y 070 K020600 N PAGE 25 070 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 N 070 R020600 N 071 A000600 258504 071 B000600 195906 071 C000600 467036 071 D000600 42 072 A000600 12 072 B000600 22496 072 C000600 3524 072 D000600 0 072 E000600 0 072 F000600 4069 072 G000600 0 072 H000600 0 072 I000600 0 072 J000600 92 072 K000600 0 072 L000600 6 072 M000600 8 072 N000600 33 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 17 072 S000600 6 072 T000600 0 072 U000600 0 072 V000600 0 072 W000600 10 072 X000600 4241 072 Y000600 0 072 Z000600 21779 072AA000600 44044 072BB000600 9847 072CC010600 32456 072CC020600 0 072DD010600 21243 072DD020600 0 072EE000600 18354 PAGE 26 073 A010600 0.6100 073 A020600 0.0000 073 B000600 0.5750 073 C000600 0.0000 074 A000600 0 074 B000600 107800 074 C000600 0 074 D000600 225846 074 E000600 1 074 F000600 307164 074 G000600 0 074 H000600 0 074 I000600 988 074 J000600 6153 074 K000600 0 074 L000600 4326 074 M000600 8 074 N000600 652286 074 O000600 12430 074 P000600 0 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 1660 074 R040600 651 074 S000600 0 074 T000600 637545 074 U010600 37473 074 U020600 0 074 V010600 17.01 074 V020600 0.00 074 W000600 0.0000 074 X000600 0 074 Y000600 23415 075 A000600 0 075 B000600 564369 076 000600 0.00 028 A010700 31028 028 A020700 0 028 A030700 0 028 A040700 2516 028 B010700 10348 028 B020700 0 028 B030700 0 028 B040700 14353 028 C010700 24001 028 C020700 0 028 C030700 0 028 C040700 1582 028 D010700 24824 028 D020700 0 PAGE 27 028 D030700 0 028 D040700 9735 028 E010700 14718 028 E020700 0 028 E030700 0 028 E040700 4107 028 F010700 62700 028 F020700 0 028 F030700 0 028 F040700 43346 028 G010700 167619 028 G020700 0 028 G030700 0 028 G040700 75639 028 H000700 0 055 A000700 Y 055 B000700 N 056 000700 N 057 000700 N 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 0.0 070 A010700 Y 070 A020700 Y 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 Y 070 G010700 Y 070 G020700 N PAGE 28 070 H010700 Y 070 H020700 N 070 I010700 Y 070 I020700 Y 070 J010700 Y 070 J020700 Y 070 K010700 Y 070 K020700 Y 070 L010700 Y 070 L020700 Y 070 M010700 Y 070 M020700 Y 070 N010700 Y 070 N020700 N 070 O010700 Y 070 O020700 N 070 P010700 Y 070 P020700 Y 070 Q010700 N 070 Q020700 N 070 R010700 N 070 R020700 N 071 A000700 595489 071 B000700 459610 071 C000700 684618 071 D000700 67 072 A000700 12 072 B000700 9184 072 C000700 9092 072 D000700 0 072 E000700 0 072 F000700 5616 072 G000700 0 072 H000700 0 072 I000700 0 072 J000700 401 072 K000700 0 072 L000700 6 072 M000700 5 072 N000700 72 072 O000700 0 072 P000700 0 072 Q000700 0 072 R000700 21 072 S000700 3 072 T000700 0 072 U000700 0 072 V000700 0 072 W000700 8 072 X000700 6132 072 Y000700 0 PAGE 29 072 Z000700 12144 072AA000700 132265 072BB000700 28546 072CC010700 33657 072CC020700 0 072DD010700 8182 072DD020700 0 072EE000700 0 073 A010700 0.2250 073 A020700 0.0000 073 B000700 0.0000 073 C000700 0.0000 074 A000700 2017 074 B000700 165700 074 C000700 0 074 D000700 73762 074 E000700 3428 074 F000700 719236 074 G000700 0 074 H000700 0 074 I000700 4 074 J000700 1195 074 K000700 0 074 L000700 1379 074 M000700 1876 074 N000700 968597 074 O000700 7860 074 P000700 0 074 Q000700 0 074 R010700 0 074 R020700 0 074 R030700 0 074 R040700 1627 074 S000700 0 074 T000700 959110 074 U010700 44884 074 U020700 0 074 V010700 21.37 074 V020700 0.00 074 W000700 0.0000 074 X000700 0 074 Y000700 435 075 A000700 0 075 B000700 802389 076 000700 0.00 028 A010800 4832 028 A020800 0 028 A030800 0 028 A040800 178 028 B010800 8166 028 B020800 0 PAGE 30 028 B030800 0 028 B040800 49 028 C010800 7591 028 C020800 3105 028 C030800 0 028 C040800 264 028 D010800 7576 028 D020800 0 028 D030800 0 028 D040800 430 028 E010800 5939 028 E020800 0 028 E030800 0 028 E040800 0 028 F010800 19080 028 F020800 3928 028 F030800 0 028 F040800 11286 028 G010800 53184 028 G020800 7033 028 G030800 0 028 G040800 12207 028 H000800 0 045 000800 Y 046 000800 N 047 000800 Y 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 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 0.500 055 A000800 Y 055 B000800 N PAGE 31 056 000800 N 057 000800 N 062 A000800 Y 062 B000800 0.0 062 C000800 0.0 062 D000800 0.8 062 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 0.1 062 L000800 3.9 062 M000800 29.3 062 N000800 18.7 062 O000800 0.0 062 P000800 28.2 062 Q000800 24.6 062 R000800 2.3 063 A000800 0 063 B000800 11.5 064 A000800 Y 064 B000800 Y 065 000800 N 066 A000800 N 067 000800 N 068 A000800 N 068 B000800 N 069 000800 N 070 A010800 Y 070 A020800 Y 070 B010800 Y 070 B020800 N 070 C010800 Y 070 C020800 Y 070 D010800 Y 070 D020800 N 070 E010800 Y 070 E020800 Y 070 F010800 Y 070 F020800 Y 070 G010800 Y 070 G020800 Y 070 H010800 Y 070 H020800 N 070 I010800 Y 070 I020800 Y 070 J010800 Y 070 J020800 Y 070 K010800 Y PAGE 32 070 K020800 N 070 L010800 Y 070 L020800 Y 070 M010800 Y 070 M020800 Y 070 N010800 Y 070 N020800 N 070 O010800 Y 070 O020800 N 070 P010800 Y 070 P020800 Y 070 Q010800 N 070 Q020800 N 070 R010800 N 070 R020800 N 071 A000800 280895 071 B000800 221121 071 C000800 147697 071 D000800 150 072 A000800 12 072 B000800 14213 072 C000800 264 072 D000800 0 072 E000800 0 072 F000800 1198 072 G000800 0 072 H000800 0 072 I000800 0 072 J000800 71 072 K000800 0 072 L000800 8 072 M000800 1 072 N000800 27 072 O000800 0 072 P000800 0 072 Q000800 0 072 R000800 8 072 S000800 1 072 T000800 0 072 U000800 0 072 V000800 0 072 W000800 7 072 X000800 1321 072 Y000800 0 072 Z000800 13156 072AA000800 2593 072BB000800 1698 072CC010800 0 072CC020800 441 072DD010800 12654 072DD020800 0 PAGE 33 072EE000800 207 073 A010800 0.3900 073 A020800 0.0000 073 B000800 0.0080 073 C000800 0.0000 074 A000800 700 074 B000800 1750 074 C000800 8139 074 D000800 209327 074 E000800 3803 074 F000800 530 074 G000800 0 074 H000800 0 074 I000800 634 074 J000800 11561 074 K000800 0 074 L000800 4106 074 M000800 600 074 N000800 241150 074 O000800 33069 074 P000800 0 074 Q000800 0 074 R010800 0 074 R020800 0 074 R030800 91 074 R040800 151 074 S000800 0 074 T000800 207839 074 U010800 40605 074 U020800 0 074 V010800 5.12 074 V020800 0.00 074 W000800 0.0000 074 X000800 0 074 Y000800 29160 075 A000800 0 075 B000800 159934 076 000800 0.00 028 A010900 8091 028 A020900 0 028 A030900 0 028 A040900 1088 028 B010900 6376 028 B020900 0 028 B030900 0 028 B040900 740 028 C010900 8635 028 C020900 242 028 C030900 0 028 C040900 0 028 D010900 8403 PAGE 34 028 D020900 0 028 D030900 0 028 D040900 1415 028 E010900 9131 028 E020900 0 028 E030900 0 028 E040900 333 028 F010900 15647 028 F020900 368 028 F030900 0 028 F040900 4724 028 G010900 56283 028 G020900 610 028 G030900 0 028 G040900 8300 028 H000900 0 045 000900 Y 046 000900 N 047 000900 Y 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 0.600 055 A000900 N 055 B000900 N 056 000900 N 057 000900 N 062 A000900 N 062 B000900 0.0 062 C000900 0.0 062 D000900 0.0 062 E000900 0.0 PAGE 35 062 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 0.0 063 A000900 0 063 B000900 0.0 066 A000900 Y 066 B000900 N 066 C000900 N 066 D000900 N 066 E000900 Y 066 F000900 N 066 G000900 N 067 000900 N 068 A000900 N 068 B000900 N 069 000900 N 070 A010900 Y 070 A020900 Y 070 B010900 Y 070 B020900 Y 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 070 J020900 Y 070 K010900 Y 070 K020900 N 070 L010900 Y 070 L020900 Y 070 M010900 Y PAGE 36 070 M020900 Y 070 N010900 Y 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 071 A000900 155403 071 B000900 71650 071 C000900 91259 071 D000900 79 072 A000900 12 072 B000900 980 072 C000900 906 072 D000900 0 072 E000900 0 072 F000900 710 072 G000900 0 072 H000900 0 072 I000900 0 072 J000900 20 072 K000900 0 072 L000900 9 072 M000900 2 072 N000900 25 072 O000900 0 072 P000900 0 072 Q000900 0 072 R000900 12 072 S000900 5 072 T000900 0 072 U000900 0 072 V000900 0 072 W000900 8 072 X000900 791 072 Y000900 0 072 Z000900 1095 072AA000900 12016 072BB000900 2178 072CC010900 15049 072CC020900 0 072DD010900 976 072DD020900 0 072EE000900 2670 073 A010900 0.1750 073 A020900 0.0000 073 B000900 0.7150 PAGE 37 073 C000900 0.0000 074 A000900 232 074 B000900 1200 074 C000900 0 074 D000900 17399 074 E000900 9543 074 F000900 122788 074 G000900 0 074 H000900 0 074 I000900 2800 074 J000900 678 074 K000900 0 074 L000900 782 074 M000900 3 074 N000900 155425 074 O000900 0 074 P000900 0 074 Q000900 0 074 R010900 0 074 R020900 0 074 R030900 9 074 R040900 49 074 S000900 0 074 T000900 155367 074 U010900 7551 074 U020900 0 074 V010900 20.58 074 V020900 0.00 074 W000900 0.0000 074 X000900 0 074 Y000900 288571 075 A000900 0 075 B000900 66341 SIGNATURE GEORGE C. BOWEN TITLE TREASURER EX-27 2
6 752737 OPPENHEIMER STRATEGIC BOND 8 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 222,378,087 224,183,620 15,666,933 3,937 1,295,578 241,150,068 33,068,507 0 242,157 33,310,664 0 203,301,751 40,604,565 23,316,322 885,276 0 1,088,375 0 2,564,002 207,839,404 264,213 14,212,979 0 1,321,144 13,156,048 894,858 (441,401) 13,609,505 0 12,654,390 207,080 0 18,907,314 4,147,991 2,528,920 89,122,994 751,089 33,221 0 0 1,197,613 0 1,321,144 159,934,000 5.09 0.39 0.04 0.39 0.01 0.00 5.12 0.83 0 0.00

EX-27 3
6 752737 Oppenheimer Global Securities Fund 7 Oppenheimer Variable Account Funds 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 847,161,916 962,129,951 2,574,200 76,135 3,816,859 968,597,145 7,860,390 0 1,626,535 9,486,925 0 744,137,672 44,883,946 32,946,137 18,148,506 0 80,213,055 0 116,610,987 959,110,220 9,092,481 9,183,668 0 6,132,474 12,143,675 103,718,556 33,657,002 149,519,233 0 8,181,958 0 0 17,881,768 6,390,329 446,370 377,030,031 7,724,243 (17,047,799) 0 0 5,615,606 0 6,132,474 802,389,000 17.67 0.25 3.68 0.23 0.00 0.00 21.37 0.76 0 0.00

EX-27 4
6 752737 OPPENHEIMER GROWTH FUND 3 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 399,931,087 491,180,589 3,874,816 5,536 294,871 495,355,812 0 0 1,449,838 1,449,838 0 351,479,268 15,223,362 10,495,044 3,896,959 0 47,279,914 0 91,249,833 493,905,974 2,269,196 4,639,011 0 2,941,432 3,966,775 47,435,793 34,194,334 85,596,902 0 1,639,463 17,220,011 0 10,437,357 6,429,313 720,274 207,985,824 1,631,413 16,943,396 0 0 2,859,202 0 2,941,432 390,446,991 27.24 0.25 6.62 0.15 1.52 0.00 32.44 0.75 0 0.00

EX-27 5
6 752737 OPPENHEIMER CAPITAL APPRECIATION FUND 5 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 715,248,270 881,988,555 8,160,493 7,782 14,363 890,171,193 11,980,470 0 383,250 12,363,720 0 688,711,219 21,431,667 15,949,976 2,236,363 0 20,119,606 0 166,740,285 877,807,473 720,291 7,105,846 0 5,476,771 2,349,366 21,293,313 61,517,825 85,160,504 0 1,547,409 30,466,762 0 9,511,150 4,981,695 952,236 260,415,201 1,479,312 29,248,149 0 0 5,324,309 0 5,476,771 753,851,774 38.71 0.10 4.01 0.09 1.77 0.00 40.96 0.73 0 0.00

EX-27 6
6 752737 OPPENHEIMER BOND FUND 2 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 590,845,008 601,914,075 40,769,104 6,192 944,354 643,633,725 122,645,501 0 910,196 123,555,697 0 501,115,939 43,651,270 36,675,439 1,857,027 0 5,563,419 0 11,541,643 520,078,028 258,565 33,458,444 0 3,497,276 30,219,733 4,038,585 6,440,140 40,698,458 0 27,908,616 1,447,022 0 12,079,029 7,613,095 2,509,897 93,639,083 1,873,402 1,330,823 0 0 3,281,556 0 3,497,276 449,760,000 11.63 0.76 0.28 0.72 0.04 0.00 11.91 0.78 0 0.00

EX-27 7
6 752737 OPPENHEIMER HIGH INCOME FUND 4 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 305,080,290 315,552,124 6,332,111 5,251 221,920 322,111,406 30,065,705 0 722,910 30,788,615 0 272,156,892 25,297,573 17,186,015 1,776,867 0 6,730,159 0 10,658,873 291,322,791 1,258,134 20,442,056 0 1,839,148 19,861,042 6,265,470 93,210 26,219,722 0 18,546,183 138,778 0 14,372,458 7,919,351 1,658,451 100,029,418 913,946 (367,314) 0 0 1,667,490 0 1,839,148 223,617,000 11.13 0.94 0.37 0.91 0.01 0.00 11.52 0.82 0 0.00

EX-27 8
6 752737 OPPENHEIMER GROWTH AND INCOME FUND 9 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 135,530,028 153,729,758 1,460,451 3,526 231,605 155,425,340 0 0 57,590 57,590 0 127,164,576 7,551,181 2,870,820 130,085 0 9,820,789 0 18,252,300 155,367,750 906,266 979,655 0 791,008 1,094,913 9,837,467 15,049,196 25,981,576 0 976,438 2,670,354 0 5,209,743 745,544 216,162 108,358,506 12,643 2,652,643 0 0 709,577 0 791,008 94,906,000 16.37 0.19 4.91 0.17 0.72 0.00 20.58 0.83 0 0.00

EX-27 9
6 752737 OPPENHEIMER MONEY FUND 1 OPPENHEIMER VARIABLE ACCOUNT FUNDS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 125,778,964 125,778,964 1,265,321 4,564 2,083 127,050,932 0 0 268,550 268,550 0 126,798,517 126,798,538 129,733,922 0 0 (16,135) 0 0 126,782,382 0 7,577,599 0 643,545 6,934,054 2,232 0 6,936,286 0 6,937,040 0 0 390,437,217 400,273,601 6,901,000 (2,936,138) 0 (15,381) 0 0 601,698 0 643,545 133,707,378 1.00 0.05 0.00 0.05 0.00 0.00 1.00 0.48 0 0.00

EX-27 10
6 752737 OPPENHEIMER MULTIPLE STRATEGIES 6 OPPENHEIMER VARIABLE ACCOUNTS 12-MOS DEC-31-1997 JAN-01-1997 DEC-31-1997 544,500,683 641,798,961 10,479,286 8,008 0 652,286,255 12,430,220 0 2,311,205 14,741,425 0 505,041,083 37,473,072 30,992,794 1,264,870 0 33,831,700 0 97,407,177 637,544,830 3,524,342 22,495,840 0 4,241,331 21,778,851 34,197,105 32,455,612 88,431,568 0 21,242,764 18,354,349 0 6,728,904 2,765,980 2,517,354 153,259,350 961,193 17,756,534 0 0 4,068,887 0 4,241,331 564,369,000 15.63 0.62 1.95 0.61 0.58 0.00 17.01 0.75 0 0.00

EX-23 11 INDEPENDENT AUDITORS' REPORT To the Board of Trustees of Oppenheimer Variable Account Funds: In planning and performing our audit of the financial statements of Oppenheimer Variable Account Funds (the "Company") (including the Strategic Bond, Multiple Strategies, Money, Growth & Income, High Income, Bond, Capital Appreciation, Growth, and Global Securities Funds) for the year ended December 31, 1997 (on which we have issued our report dated January 23, 1998), we considered its internal control, including control activities for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, not to provide assurance on the Company's internal control. The management of the Company is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of control. Generally, controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with generally accepted accounting principles. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in any internal control, errors or fraud may occur and not be detected. Also, projection of any evaluation of internal control to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation may deteriorate. Our consideration of the Company's internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that errors or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving the Company's internal control, including controls for safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 1997. This report is intended solely for the information and use of management, the Board of Trustees and the Securities and Exchange Commission. January 23, 1998 EX-99 12 The Funds adjusted the classification of net investment income and capital gain (loss) to reflect other differences between financial statement amounts and distributions determined in accordance with income tax regulations. Changes in classification during the year ended December 31, 1997 are shown below:
Adjustments for the Year Ended December 31, 1997 Increase Increase Increase (Decrease) in (Decrease) in (Decrease) Undistributed Accumulated in Paid-In Net Investment Net Realized Capital Income Gain on Investments Oppenheimer Capital Appreciation Fund $(44,906) $44,906 $-- Oppenheimer Growth Fund (61,766) 120,736 (58,970) Oppenheimer Bond Fund (2,327,492) 1,641,033 686,459 Oppenheimer Global Securities Fund 6,462,546 (6,457,702) (4,844) Oppenheimer Growth & Income Fund (1,033) 1,033 -- Oppenheimer Multiple Strategies Fund (232,410) 232,410 -- Oppenheimer Strategic Bond Fund (367,471) 367,376 95 Oppenheimer High Income Fund (451,938) 970,781 (518,843)
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