-----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, VdP0uAHtI3nt+4MS632y0a3YpVhetl7LbAC+0AgupK8Goxn5b97QKPtq6RmzoTum /O/2G45CGqAd3dxMpkzR6A== 0000752737-06-000004.txt : 20060302 0000752737-06-000004.hdr.sgml : 20060302 20060301173757 ACCESSION NUMBER: 0000752737-06-000004 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20051231 FILED AS OF DATE: 20060302 DATE AS OF CHANGE: 20060301 EFFECTIVENESS DATE: 20060302 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER VARIABLE ACCOUNT FUNDS CENTRAL INDEX KEY: 0000752737 IRS NUMBER: 840974272 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-04108 FILM NUMBER: 06657052 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 3036713200 MAIL ADDRESS: STREET 2: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER VARIABLE LIFE FUNDS DATE OF NAME CHANGE: 19860609 0000752737 S000010331 Oppenheimer Balanced Fund/VA C000028586 Non-Service C000028587 Service 0000752737 S000010332 Oppenheimer Value Fund/VA C000028588 Non-Service 0000752737 S000010333 Oppenheimer Aggressive Growth Fund/VA C000028590 Non-Service C000028591 Service 0000752737 S000010334 Oppenheimer Capital Appreciation Fund C000028592 Non-Service C000028593 Service 0000752737 S000010335 Oppenheimer Core Bond Fund/VA C000028594 Non-Service C000028595 Service 0000752737 S000010336 Oppenheimer Global Securities/VA C000028596 Non-Service C000028597 Service C000028916 Class 3 C000028917 Class4 0000752737 S000010337 Oppenheimer High Income Fund/VA C000028598 Non-Service C000028599 Service 0000752737 S000010338 Oppenheimer 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J010800 0 048 J020800 0.000 048 K010800 1000000 048 K020800 0.500 048 000900 0.000 048 A010900 200000 048 A020900 0.750 048 B010900 200000 048 B020900 0.720 048 C010900 200000 048 C020900 0.690 048 D010900 200000 048 D020900 0.660 048 E010900 0 048 E020900 0.000 048 F010900 0 048 F020900 0.000 048 G010900 0 048 G020900 0.000 048 H010900 0 048 H020900 0.000 048 I010900 0 048 I020900 0.000 048 J010900 0 048 J020900 0.000 048 K010900 800000 048 K020900 0.600 048 001000 0.000 048 A011000 200000 048 A021000 0.750 048 B011000 200000 048 B021000 0.720 048 C011000 200000 048 C021000 0.690 048 D011000 200000 048 D021000 0.660 048 E011000 0 048 E021000 0.000 048 F011000 0 048 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 PAGE 19 048 J021000 0.000 048 K011000 800000 048 K021000 0.600 048 001100 0.000 048 A011100 200000 048 A021100 0.750 048 B011100 200000 048 B021100 0.720 048 C011100 200000 048 C021100 0.690 048 D011100 200000 048 D021100 0.660 048 E011100 0 048 E021100 0.000 048 F011100 0 048 F021100 0.000 048 G011100 0 048 G021100 0.000 048 H011100 0 048 H021100 0.000 048 I011100 0 048 I021100 0.000 048 J011100 0 048 J021100 0.000 048 K011100 800000 048 K021100 0.600 049 000100 N 049 000200 N 049 000300 N 049 000400 N 049 000500 N 049 000600 N 049 000700 N 049 000800 N 049 000900 N 049 001000 N 049 001100 N 050 000100 N 050 000200 N 050 000300 N 050 000400 N 050 000500 N 050 000600 N 050 000700 N 050 000800 N 050 000900 N 050 001000 N 050 001100 N 051 000100 N 051 000200 N 051 000300 N PAGE 20 051 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 Y 052 000300 N 052 000400 Y 052 000500 N 052 000600 N 052 000700 Y 052 000800 Y 052 000900 N 052 001000 N 052 001100 N 053 A000100 N 053 A000200 Y 053 B000200 Y 053 A000300 N 053 A000400 Y 053 B000400 Y 053 A000500 N 053 A000600 N 053 A000700 N 053 A000800 Y 053 B000800 Y 053 A000900 N 053 A001000 N 053 A001100 N 054 A000100 Y 054 B000100 Y 054 C000100 Y 054 D000100 N 054 E000100 N 054 F000100 N 054 G000100 Y 054 H000100 Y 054 I000100 N 054 J000100 Y 054 K000100 N 054 L000100 Y 054 M000100 Y 054 N000100 N 054 O000100 Y 054 A000200 Y 054 B000200 Y 054 C000200 Y PAGE 21 054 D000200 N 054 E000200 N 054 F000200 N 054 G000200 Y 054 H000200 Y 054 I000200 N 054 J000200 Y 054 K000200 N 054 L000200 Y 054 M000200 Y 054 N000200 N 054 O000200 Y 054 A000300 Y 054 B000300 Y 054 C000300 Y 054 D000300 N 054 E000300 N 054 F000300 N 054 G000300 Y 054 H000300 Y 054 I000300 N 054 J000300 Y 054 K000300 N 054 L000300 Y 054 M000300 Y 054 N000300 N 054 O000300 Y 054 A000400 Y 054 B000400 Y 054 C000400 Y 054 D000400 N 054 E000400 N 054 F000400 N 054 G000400 Y 054 H000400 Y 054 I000400 N 054 J000400 Y 054 K000400 N 054 L000400 Y 054 M000400 Y 054 N000400 N 054 O000400 Y 054 A000500 Y 054 B000500 Y 054 C000500 Y 054 D000500 N 054 E000500 N 054 F000500 N 054 G000500 Y 054 H000500 Y 054 I000500 N PAGE 22 054 J000500 Y 054 K000500 N 054 L000500 Y 054 M000500 Y 054 N000500 N 054 O000500 Y 054 A000600 Y 054 B000600 Y 054 C000600 Y 054 D000600 N 054 E000600 N 054 F000600 N 054 G000600 Y 054 H000600 Y 054 I000600 N 054 J000600 Y 054 K000600 N 054 L000600 Y 054 M000600 Y 054 N000600 N 054 O000600 Y 054 A000700 Y 054 B000700 Y 054 C000700 Y 054 D000700 N 054 E000700 N 054 F000700 N 054 G000700 Y 054 H000700 Y 054 I000700 N 054 J000700 Y 054 K000700 N 054 L000700 Y 054 M000700 Y 054 N000700 N 054 O000700 Y 054 A000800 Y 054 B000800 Y 054 C000800 Y 054 D000800 N 054 E000800 N 054 F000800 N 054 G000800 Y 054 H000800 Y 054 I000800 N 054 J000800 Y 054 K000800 N 054 L000800 Y 054 M000800 Y 054 N000800 N 054 O000800 Y PAGE 23 054 A000900 Y 054 B000900 Y 054 C000900 Y 054 D000900 N 054 E000900 N 054 F000900 N 054 G000900 Y 054 H000900 Y 054 I000900 N 054 J000900 Y 054 K000900 N 054 L000900 Y 054 M000900 Y 054 N000900 N 054 O000900 Y 054 A001000 Y 054 B001000 Y 054 C001000 Y 054 D001000 N 054 E001000 N 054 F001000 N 054 G001000 Y 054 H001000 Y 054 I001000 N 054 J001000 Y 054 K001000 N 054 L001000 Y 054 M001000 Y 054 N001000 N 054 O001000 Y 055 A000100 Y 055 B000100 N 055 A000200 Y 055 B000200 N 055 A000300 N 055 B000300 N 055 A000400 Y 055 B000400 N 055 A000500 N 055 B000500 N 055 A000600 Y 055 B000600 N 055 A000700 N 055 B000700 N 055 A000800 Y 055 B000800 N 055 A000900 N 055 B000900 N 055 A001000 Y 055 B001000 N 055 A001100 Y PAGE 24 055 B001100 N 056 000100 N 056 000200 N 056 000300 N 056 000400 N 056 000500 N 056 000600 N 056 000700 N 056 000800 N 056 000900 N 056 001000 N 056 001100 N 057 000100 N 057 000200 N 057 000300 N 057 000400 N 057 000500 N 057 000600 N 057 000700 N 057 000800 N 057 000900 N 057 001000 N 057 001100 N 058 A00AA00 N 059 00AA00 Y 060 A00AA00 Y 060 B00AA00 Y 061 00AA00 0 062 A000100 Y 062 B000100 0.0 062 C000100 0.0 062 D000100 0.0 062 E000100 0.0 062 F000100 8.8 062 G000100 0.0 062 H000100 0.0 062 I000100 65.8 062 J000100 0.0 062 K000100 0.0 062 L000100 25.2 062 M000100 0.0 062 N000100 0.0 062 O000100 0.0 062 P000100 0.0 062 Q000100 0.0 062 R000100 0.0 062 A000200 Y 062 B000200 0.0 062 C000200 0.0 062 D000200 4.1 062 E000200 0.0 PAGE 25 062 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 1.1 062 M000200 7.2 062 N000200 77.2 062 O000200 0.0 062 P000200 34.3 062 Q000200 12.0 062 R000200 0.0 062 A000300 N 062 B000300 0.0 062 C000300 0.0 062 D000300 0.0 062 E000300 0.0 062 F000300 0.0 062 G000300 0.0 062 H000300 0.0 062 I000300 0.0 062 J000300 0.0 062 K000300 0.0 062 L000300 0.0 062 M000300 0.0 062 N000300 0.0 062 O000300 0.0 062 P000300 0.0 062 Q000300 0.0 062 R000300 0.0 062 A000400 Y 062 B000400 0.0 062 C000400 0.0 062 D000400 3.8 062 E000400 0.0 062 F000400 0.0 062 G000400 0.0 062 H000400 0.0 062 I000400 0.0 062 J000400 0.0 062 K000400 0.0 062 L000400 0.0 062 M000400 0.0 062 N000400 0.0 062 O000400 0.0 062 P000400 86.4 062 Q000400 3.5 062 R000400 3.8 062 A000500 N 062 B000500 0.0 PAGE 26 062 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 0.0 062 A000600 N 062 B000600 0.0 062 C000600 0.0 062 D000600 0.0 062 E000600 0.0 062 F000600 0.0 062 G000600 0.0 062 H000600 0.0 062 I000600 0.0 062 J000600 0.0 062 K000600 0.0 062 L000600 0.0 062 M000600 0.0 062 N000600 0.0 062 O000600 0.0 062 P000600 0.0 062 Q000600 0.0 062 R000600 0.0 062 A000700 N 062 B000700 0.0 062 C000700 0.0 062 D000700 0.0 062 E000700 0.0 062 F000700 0.0 062 G000700 0.0 062 H000700 0.0 062 I000700 0.0 062 J000700 0.0 062 K000700 0.0 062 L000700 0.0 062 M000700 0.0 062 N000700 0.0 062 O000700 0.0 062 P000700 0.0 062 Q000700 0.0 PAGE 27 062 R000700 0.0 062 A000800 Y 062 B000800 0.0 062 C000800 0.0 062 D000800 12.8 062 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 0.0 062 L000800 0.0 062 M000800 10.1 062 N000800 14.1 062 O000800 0.0 062 P000800 26.9 062 Q000800 41.7 062 R000800 2.8 062 A000900 N 062 B000900 0.0 062 C000900 0.0 062 D000900 0.0 062 E000900 0.0 062 F000900 0.0 062 G000900 0.0 062 H000900 0.0 062 I000900 0.0 062 J000900 0.0 062 K000900 0.0 062 L000900 0.0 062 M000900 0.0 062 N000900 0.0 062 O000900 0.0 062 P000900 0.0 062 Q000900 0.0 062 R000900 0.0 062 A001000 N 062 B001000 0.0 062 C001000 0.0 062 D001000 0.0 062 E001000 0.0 062 F001000 0.0 062 G001000 0.0 062 H001000 0.0 062 I001000 0.0 062 J001000 0.0 062 K001000 0.0 062 L001000 0.0 062 M001000 0.0 062 N001000 0.0 PAGE 28 062 O001000 0.0 062 P001000 0.0 062 Q001000 0.0 062 R001000 0.0 062 A001100 N 062 B001100 0.0 062 C001100 0.0 062 D001100 0.0 062 E001100 0.0 062 F001100 0.0 062 G001100 0.0 062 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 42 063 B000100 0.0 063 A000200 0 063 B000200 19.6 063 A000300 0 063 B000300 0.0 063 A000400 0 063 B000400 3.8 063 A000500 0 063 B000500 0.0 063 A000600 0 063 B000600 0.0 063 A000700 0 063 B000700 0.0 063 A000800 0 063 B000800 6.5 063 A000900 0 063 B000900 0.0 063 A001000 0 063 B001000 0.0 063 A001100 0 063 B001100 0.0 064 A000100 Y 064 B000100 N 064 A000200 N 064 B000200 N 064 A000400 N 064 B000400 Y 064 A000800 N PAGE 29 064 B000800 Y 065 000400 N 065 000800 N 066 A000100 N 066 A000200 N 066 B000200 N 066 C000200 N 066 D000200 N 066 E000200 N 066 F000200 N 066 G000200 N 066 A000300 Y 066 B000300 N 066 C000300 Y 066 D000300 N 066 E000300 N 066 F000300 N 066 G000300 N 066 A000400 N 066 B000400 N 066 C000400 N 066 D000400 N 066 E000400 N 066 F000400 N 066 G000400 N 066 A000500 Y 066 B000500 N 066 C000500 Y 066 D000500 N 066 E000500 N 066 F000500 N 066 G000500 N 066 A000600 Y 066 B000600 N 066 C000600 N 066 D000600 N 066 E000600 N 066 F000600 N 066 G000600 Y 066 A000700 Y 066 B000700 N 066 C000700 Y 066 D000700 N 066 E000700 N 066 F000700 N 066 G000700 N 066 A000800 N 066 A000900 Y 066 B000900 N 066 C000900 N 066 D000900 N PAGE 30 066 E000900 N 066 F000900 N 066 G000900 Y 066 A001000 Y 066 B001000 N 066 C001000 Y 066 D001000 N 066 E001000 N 066 F001000 N 066 G001000 N 066 A001100 Y 066 B001100 N 066 C001100 N 066 D001100 Y 066 E001100 N 066 F001100 N 066 G001100 N 067 000100 N 067 000200 N 067 000300 N 067 000400 N 067 000500 N 067 000600 Y 067 000700 N 067 000800 N 067 000900 N 067 001000 N 067 001100 N 068 A000100 N 068 B000100 N 068 A000200 N 068 B000200 N 068 A000300 N 068 B000300 N 068 A000400 N 068 B000400 N 068 A000500 N 068 B000500 N 068 A000600 N 068 B000600 N 068 A000700 N 068 B000700 Y 068 A000800 N 068 B000800 N 068 A000900 N 068 B000900 N 068 A001000 N 068 B001000 N 068 A001100 N 068 B001100 N 069 000100 N PAGE 31 069 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 N 070 B010100 N 070 B020100 N 070 C010100 N 070 C020100 N 070 D010100 N 070 D020100 N 070 E010100 N 070 E020100 N 070 F010100 N 070 F020100 N 070 G010100 N 070 G020100 N 070 H010100 N 070 H020100 N 070 I010100 N 070 I020100 N 070 J010100 Y 070 J020100 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 Y 070 Q010100 N 070 Q020100 N 070 R010100 N 070 R020100 N 070 A010200 Y 070 A020200 Y 070 B010200 Y 070 B020200 N 070 C010200 Y PAGE 32 070 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 N 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 Y 070 N010200 Y 070 N020200 Y 070 O010200 Y 070 O020200 N 070 P010200 Y 070 P020200 Y 070 Q010200 N 070 Q020200 N 070 R010200 N 070 R020200 N 070 A010300 Y 070 A020300 Y 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 070 I020300 N 070 J010300 Y 070 J020300 Y PAGE 33 070 K010300 Y 070 K020300 N 070 L010300 Y 070 L020300 Y 070 M010300 Y 070 M020300 Y 070 N010300 Y 070 N020300 N 070 O010300 Y 070 O020300 N 070 P010300 Y 070 P020300 Y 070 Q010300 N 070 Q020300 N 070 R010300 N 070 R020300 N 070 A010400 Y 070 A020400 Y 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 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 Y 070 O010400 Y 070 O020400 N 070 P010400 Y 070 P020400 Y 070 Q010400 N 070 Q020400 N 070 R010400 N PAGE 34 070 R020400 N 070 A010500 Y 070 A020500 Y 070 B010500 Y 070 B020500 N 070 C010500 Y 070 C020500 N 070 D010500 Y 070 D020500 N 070 E010500 Y 070 E020500 N 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 N 070 L010500 Y 070 L020500 Y 070 M010500 Y 070 M020500 N 070 N010500 Y 070 N020500 N 070 O010500 Y 070 O020500 N 070 P010500 Y 070 P020500 Y 070 Q010500 N 070 Q020500 N 070 R010500 N 070 R020500 N 070 A010600 Y 070 A020600 Y 070 B010600 Y 070 B020600 Y 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 Y 070 E020600 Y 070 F010600 Y 070 F020600 N 070 G010600 Y 070 G020600 N PAGE 35 070 H010600 Y 070 H020600 N 070 I010600 N 070 I020600 N 070 J010600 Y 070 J020600 Y 070 K010600 Y 070 K020600 N 070 L010600 Y 070 L020600 Y 070 M010600 Y 070 M020600 Y 070 N010600 Y 070 N020600 Y 070 O010600 Y 070 O020600 N 070 P010600 Y 070 P020600 Y 070 Q010600 N 070 Q020600 N 070 R010600 N 070 R020600 N 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 N 070 G010700 Y 070 G020700 N 070 H010700 Y 070 H020700 N 070 I010700 N 070 I020700 N 070 J010700 Y 070 J020700 Y 070 K010700 Y 070 K020700 N 070 L010700 Y 070 L020700 Y 070 M010700 Y 070 M020700 Y 070 N010700 Y 070 N020700 N 070 O010700 Y PAGE 36 070 O020700 N 070 P010700 Y 070 P020700 Y 070 Q010700 N 070 Q020700 N 070 R010700 N 070 R020700 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 N 070 G010800 Y 070 G020800 N 070 H010800 Y 070 H020800 N 070 I010800 N 070 I020800 N 070 J010800 Y 070 J020800 Y 070 K010800 Y 070 K020800 Y 070 L010800 Y 070 L020800 Y 070 M010800 Y 070 M020800 Y 070 N010800 Y 070 N020800 Y 070 O010800 Y 070 O020800 N 070 P010800 Y 070 P020800 Y 070 Q010800 N 070 Q020800 N 070 R010800 N 070 R020800 N 070 A010900 Y 070 A020900 Y 070 B010900 Y 070 B020900 N 070 C010900 Y 070 C020900 N 070 D010900 Y 070 D020900 N PAGE 37 070 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 Y 070 N020900 Y 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 Y 070 B011000 Y 070 B021000 N 070 C011000 Y 070 C021000 N 070 D011000 Y 070 D021000 N 070 E011000 Y 070 E021000 N 070 F011000 Y 070 F021000 N 070 G011000 Y 070 G021000 N 070 H011000 Y 070 H021000 N 070 I011000 N 070 I021000 N 070 J011000 Y 070 J021000 Y 070 K011000 Y 070 K021000 Y 070 L011000 Y PAGE 38 070 L021000 Y 070 M011000 Y 070 M021000 Y 070 N011000 Y 070 N021000 Y 070 O011000 Y 070 O021000 N 070 P011000 Y 070 P021000 Y 070 Q011000 N 070 Q021000 N 070 R011000 N 070 R021000 N 070 A011100 Y 070 A021100 Y 070 B011100 Y 070 B021100 Y 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 N 070 L011100 Y 070 L021100 Y 070 M011100 Y 070 M021100 N 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 N 070 R021100 N 071 A000100 0 071 B000100 0 PAGE 39 071 C000100 0 071 D000100 0 071 A000200 493844 071 B000200 489803 071 C000200 441229 071 D000200 111 071 A000300 1332467 071 B000300 1392913 071 C000300 1915491 071 D000300 70 071 A000400 324215 071 B000400 332391 071 C000400 504215 071 D000400 64 071 A000500 383650 071 B000500 490899 071 C000500 1204629 071 D000500 32 071 A000600 367782 071 B000600 380392 071 C000600 551281 071 D000600 67 071 A000700 996540 071 B000700 1278599 071 C000700 2854409 071 D000700 35 071 A000800 998770 071 B000800 734243 071 C000800 747527 071 D000800 98 071 A000900 1451660 071 B000900 1407502 071 C000900 1604999 071 D000900 88 071 A001000 405815 071 B001000 285545 071 C001000 259219 071 D001000 110 071 A001100 2478 071 B001100 2907 071 C001100 2871 071 D001100 86 072 A000100 12 072 B000100 6129 072 C000100 0 072 D000100 0 072 E000100 0 072 F000100 839 072 G000100 2 072 H000100 0 072 I000100 10 PAGE 40 072 J000100 3 072 K000100 0 072 L000100 0 072 M000100 5 072 N000100 0 072 O000100 0 072 P000100 0 072 Q000100 0 072 R000100 11 072 S000100 3 072 T000100 0 072 U000100 0 072 V000100 0 072 W000100 28 072 X000100 901 072 Y000100 0 072 Z000100 5228 072AA000100 6 072BB000100 0 072CC010100 0 072CC020100 0 072DD010100 5228 072DD020100 0 072EE000100 0 072 A000200 12 072 B000200 22342 072 C000200 0 072 D000200 0 072 E000200 2660 072 F000200 3447 072 G000200 0 072 H000200 0 072 I000200 12 072 J000200 34 072 K000200 0 072 L000200 0 072 M000200 14 072 N000200 0 072 O000200 0 072 P000200 0 072 Q000200 0 072 R000200 19 072 S000200 9 072 T000200 18 072 U000200 0 072 V000200 0 072 W000200 56 072 X000200 3609 072 Y000200 10 072 Z000200 21403 072AA000200 0 PAGE 41 072BB000200 481 072CC010200 0 072CC020200 8992 072DD010200 24996 072DD020200 232 072EE000200 0 072 A000300 12 072 B000300 1411 072 C000300 20638 072 D000300 0 072 E000300 0 072 F000300 12604 072 G000300 2 072 H000300 0 072 I000300 21 072 J000300 15 072 K000300 0 072 L000300 0 072 M000300 34 072 N000300 0 072 O000300 0 072 P000300 0 072 Q000300 0 072 R000300 23 072 S000300 22 072 T000300 751 072 U000300 0 072 V000300 0 072 W000300 156 072 X000300 13628 072 Y000300 0 072 Z000300 8421 072AA000300 0 072BB000300 33018 072CC010300 121243 072CC020300 0 072DD010300 15542 072DD020300 1927 072EE000300 0 072 A000400 12 072 B000400 43816 072 C000400 333 072 D000400 0 072 E000400 0 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R031100 0 074 R041100 435 074 S001100 0 074 T001100 2562 074 U011100 230 074 U021100 0 074 V011100 11.16 074 V021100 0.00 074 W001100 0.0000 074 X001100 0 074 Y001100 0 075 A000100 186453 075 B000100 0 075 A000200 0 075 B000200 473246 075 A000300 0 075 B000300 1960690 075 A000400 0 075 B000400 586 075 A000500 0 075 B000500 1206777 075 A000600 0 075 B000600 595731 075 A000700 0 075 B000700 2895004 075 A000800 0 075 B000800 958716 075 A000900 0 075 B000900 0 075 A001000 0 075 B001000 261032 075 A001100 0 075 B001100 2878 076 000100 0.00 076 000200 0.00 076 000300 0.00 076 000400 0.00 076 000500 0.00 076 000600 0.00 076 000700 0.00 076 000800 0.00 076 000900 0.00 076 001000 0.00 076 001100 0.00 077 A000000 Y 077 B000000 Y 077 E000000 Y 077 Q010000 N PAGE 55 078 000000 N 080 A00AA00 ICI Mutual Insurance Co. 080 C00AA00 110000 081 A00AA00 Y 081 B00AA00 102 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 Y 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE BRIAN W. WIXTED TITLE TREASURER EX-99.77E LEGAL 2 ex99-variable.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS LITIGATION--Note: This includes all funds in the series Oppenheimer Variable Account Funds A consolidated amended complaint has been filed as putative derivative and class actions against the Manager, OFS and the Distributor, as well as 51 of the Oppenheimer funds (as "Nominal Defendants") excluding the Fund, 30 present and former Directors or Trustees and 8 present and former officers of the funds. This complaint, initially filed in the U.S. District Court for the Southern District of New York on January 10, 2005 and amended on March 4, 2005, consolidates into a single action and amends six individual previously-filed putative derivative and class action complaints. Like those prior complaints, the complaint alleges that the Manager charged excessive fees for distribution and other costs, improperly used assets of the funds in the form of directed brokerage commissions and 12b-1 fees to pay brokers to promote sales of the funds, and failed to properly disclose the use of assets of the funds to make those payments in violation of the Investment Company Act of 1940 and the Investment Advisers Act of 1940. Also, like those prior complaints, the complaint further alleges that by permitting and/or participating in those actions, the Directors/Trustees and the Officers breached their fiduciary duties to shareholders of the funds under the Investment Company Act of 1940 and at common law. The complaint seeks unspecified compensatory and punitive damages, rescission of the funds' investment advisory agreements, an accounting of all fees paid, and an award of attorneys' fees and litigation expenses. The defendants believe that the allegations contained in the Complaints are without merit and that they have meritorious defenses against the claims asserted. The defendants intend to defend these lawsuits vigorously and to contest any claimed liability. The defendants believe that it is premature to render any opinion as to the likelihood of an outcome unfavorable to them and that no estimate can yet be made with any degree of certainty as to the amount or range of any potential loss. EX-99 3 ex99a-variable.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS ROCSOP-OPPENHEIMER STRATEGIC 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. INCREASE TO INCREASE TO ACCUMULATED ACCUMULATED NET NET REALIZED LOSS INVESTMENT INCOME ON INVESTMENTS ------------------------------------------- $10,294,877 $10,294,877 ROCSOP-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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION INCREASE TO ACCUMULATED NET INCREASE TO ACCUMULATED NET REALIZED GAIN TO PAID-IN CAPITAL INVESTMENT INCOME ON INVESTMENTS (4) ---------------------------------------------------------------- $ 802,069 $ 50,741 $ 852,810 4. $802,069, including $760,121 of long-term capital gain, was distributed in connection with Fund share redemptions. ROCSOP-OPPENHEIMER GLOBAL SECURITIES 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION TO INCREASE TO ACCUMULATED NET INCREASE TO ACCUMULATED NET REALIZED GAIN PAID-IN CAPITAL INVESTMENT INCOME ON INVESTMENTS (4) ------------------------------------------------------------------------- $23,806,559 $8,725,773 $32,532,332 4. $23,806,559, all of which was long-term capital gain, was distributed in connection with Fund share redemptions. ROCSOP-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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION TO REDUCTION TO ACCUMULATED ACCUMULATED NET NET INVESTMENT REALIZED LOSS INCOME ON INVESTMENTS ---------------------------------------- $221,093 $221,093 ROCSOP-OPPENHEIMER AGGRESSIVE 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION TO REDUCTION TO ACCUMULATED NET PAID-IN CAPITAL INVESTMENT LOSS ------------------------------------------- $3,250,239 $3,250,239 ROCSOP-OPPENHEIMER CORE 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. INCREASE TO INCREASE TO ACCUMULATED NET ACCUMULATED NET REALIZED LOSS INVESTMENT INCOME ON INVESTMENTS -------------------------------------------- $2,048,955 $2,048,955 ROCSOP-OPPENHEIMER HIGH 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION TO REDUCTION TO ACCUMULATED NET ACCUMULATED NET REALIZED LOSS ON INVESTMENT INCOME INVESTMENTS ----------------------------------------------- $44,725 $44,725 ROCSOP-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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. INCREASE TO INCREASE TO ACCUMULATED ACCUMULATED NET NET INVESTMENT REALIZED LOSS INCOME ON INVESTMENTS ------------------------------------------- $2,062 $2,062 ROCSOP-OPPENHEIMER 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 may differ from their ultimate characterization for federal income tax purposes. Also, due to timing of dividends and distributions, the fiscal year in which amounts are distributed may differ from the fiscal year in which the income or net realized gain was recorded by the Fund. Accordingly, the following amounts have been reclassified for December 31, 2005. Net assets of the Fund were unaffected by the reclassifications. REDUCTION TO INCREASE TO ACCUMULATED NET INCREASE ACCUMULATED NET REALIZED GAIN TO PAID-IN CAPITAL INVESTMENT INCOME ON INVESTMENTS (5) ------------------------------------------------------------------------ $2,276,220 $946,659 $3,222,879 5. $2,276,220, including $1,962,296 of long-term capital gain, was distributed in connection with Fund share redemptions. EX-23 4 ex23-variable.txt OPPENHEIMER VARIABLE ACCOUNT FUNDS REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of Oppenheimer Variable Account Funds: In planning and performing our audit of the financial statements of Oppenheimer Variable Account Funds, (the "Trust"), as of and for the year ended December 31, 2005, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for 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 Trust's internal control over financial reporting. Accordingly, we express no such opinion. The management of the Trust 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. Such internal control includes policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a company's assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A control deficiency 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 significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the company's ability to initiate, authorize, record, process, or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the company's annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. Our consideration of the Trust's 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 significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Trust's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of December 31, 2005. 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. Deloitte & Touche LLP Denver, Colorado February 13, 2006 -----END PRIVACY-ENHANCED MESSAGE-----