Oppenheimer Main Street Small Cap Fund/VA-ROCSOP

The Fund adjusts the classification of distributions to shareholders to reflect
the differences between financial statement amounts and distributions determined
in accordance with income tax regulations. Accordingly, during the year ended
December 31, 2002, amounts have been reclassified to reflect a decrease in
paid-in capital of $4,595, a decrease in accumulated net investment loss of
$12,918, and an increase in accumulated net realized loss on investments of
$8,323. Net assets of the Fund were unaffected by the reclassifications.