Vertical-align: middle is inaccurately implemented in Opera 10.0

Actual (live) result in your browser:

x

Expected result (screen shot 162px wide, 92px tall)

References:
"middle
    align the vertical midpoint of the element (typically an image) with the baseline plus half the x-height of the parent"
CSS 1, section 5.4.4, vertical-align property

"middle
    Align the vertical midpoint of the box with the baseline of the parent box plus half the x-height of the parent."
CSS 2.1, section 10.8.1, vertical-align property

Typographical measurement systems: the x-height by Jan Roland Eriksson

Internet Explorer 8, NS 6.1, NS 6.2, NS 7.0, NS 7.1, NS 7.2, Firefox 1.5.x, Firefox 2.0.0.3, Firefox 3, Safari 2.0.4, Safari 3.0.4, Konqueror 3.5.5, Konqueror 4.1, Seamonkey 1.x, Seamonkey 2.x, K-meleon 1.x, Epiphany 2.14 all pass this test.

This bug has been reported at Opera BTS as bug DSK-246311.

Valid HTML 4.01 strict! CSS compliant