I found the solution. If I put the PepperFlash files to /usr/lib64/chromium/PepperFlash directory then 23.0.0.207 version of PepperFlash is working in Opera.
Here are the files:
-rw------- 1 18789664 nov 12 20.56 libpepflashplayer.so
-rw------- 1 2222 nov 12 20.56 manifest.json