Canon SX60 HS has a 16.0MP 1/2.3" (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features DIGIC 6 processor. On the other hand, Panasonic FZ300 has a 12.0MP 1/2.3" (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the SX60 HS and FZ300 sensor size comparison.
Canon SX60 HS and Panasonic FZ300 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Panasonic FZ300 has 18% larger pixel area (2.34Âµm2 vs 1.98Âµm2) compared to Canon SX60 HS, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.