OpCache settings for Magento on PHP 5.5.14. Store this file as /etc/php.d/opcache.ini

opcache.ini

; Enable Zend OPcache extension module
zend_extension=opcache.so

; Determines if Zend OPCache is enabled
opcache.enable=1

; Determines if Zend OPCache is enabled for the CLI version of PHP
;opcache.enable_cli=0

; The OPcache shared memory storage size.
opcache.memory_consumption=256

; The amount of memory for interned strings in Mbytes.
opcache.interned_strings_buffer=12

; The maximum number of keys (scripts) in the OPcache hash table.
; Only numbers between 200 and 100000 are allowed.
opcache.max_accelerated_files=16000

; The maximum percentage of "wasted" memory until a restart is scheduled.
;opcache.max_wasted_percentage=5

; When this directive is enabled, the OPcache appends the current working
; directory to the script key, thus eliminating possible collisions between
; files with the same name (basename). Disabling the directive improves
; performance, but may break existing applications.
;opcache.use_cwd=1

; When disabled, you must reset the OPcache manually or restart the
; webserver for changes to the filesystem to take effect.
opcache.validate_timestamps=0

; How often (in seconds) to check file timestamps for changes to the shared
; memory storage allocation. ("1" means validate once per second, but only
; once per request. "0" means always validate)
;opcache.revalidate_freq=2

; Enables or disables file search in include_path optimization
;opcache.revalidate_path=0

; If disabled, all PHPDoc comments are dropped from the code to reduce the
 ;size of the optimized code.
opcache.save_comments=0

; If disabled, PHPDoc comments are not loaded from SHM, so "Doc Comments"
; may be always stored (save_comments=1), but not loaded by applications
; that don't need them anyway.
opcache.load_comments=0

; If enabled, a fast shutdown sequence is used for the accelerated code
opcache.fast_shutdown=1

; Allow file existence override (file_exists, etc.) performance feature.
opcache.enable_file_override=1

; A bitmask, where each bit enables or disables the appropriate OPcache
; passes
;opcache.optimization_level=0xffffffff

;opcache.inherited_hack=1
;opcache.dups_fix=0

; The location of the OPcache blacklist file (wildcards allowed).
; Each OPcache blacklist file is a text file that holds the names of files
; that should not be accelerated.
opcache.blacklist_filename=/etc/php.d/opcache*.blacklist

; Allows exclusion of large files from being cached. By default all files
; are cached.
;opcache.max_file_size=0

; Check the cache checksum each N requests.
; The default value of "0" means that the checks are disabled.
;opcache.consistency_checks=0

; How long to wait (in seconds) for a scheduled restart to begin if the cache
; is not being accessed.
;opcache.force_restart_timeout=180

; OPcache error_log file name. Empty string assumes "stderr".
opcache.error_log=/var/log/php5/php5-opcache.error.log

; All OPcache errors go to the Web server log.
; By default, only fatal errors (level 0) or errors (level 1) are logged.
; You can also enable warnings (level 2), info messages (level 3) or
; debug messages (level 4).
opcache.log_verbosity_level=1

; Preferred Shared Memory back-end. Leave empty and let the system decide.
;opcache.preferred_memory_model=

; Protect the shared memory from unexpected writing during script execution.
; Useful for internal debugging only.
;opcache.protect_memory=0