(Our smartphone just refers to this device group)
You can install the new version of either of three ways:
1. As usual apk file (all required libs are included) - signed_Adobe_Flash_Player_184.108.40.206.apk
2. As CWM flashable zip (all required libs are included) - FlashPlayerARMv6.zip - need to "mount system" before flash
3. As CWM flashable zip (all required libs are included) - FlashPlayerARMv6_no_need_to_mount.zip - NO need to "mount system" before flash
Thanks to toreton & lubomyr from 4pda.
1. Download attached com.adobe.flashplayer_111102059_220.127.116.11.apk
2. Download attached lib.zip
3. Install com.adobe.flashplayer_111102059_18.104.22.168.apk but don't launch it!
4. Copy with RootExplore lib-files from lib.zip to /data/data/com_adobe_flashplayer/lib/
5. Fix permissions for lib-files as on attached screenshot.
6. That's all. Flash will work in any browser you will use.
Thanks to NitroOxid and vlzSilver from 4pda.