Fujifilm SL300 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS99 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Venus Engine processor.
Panasonic ZS99's sensor provides 6MP more than Fujifilm SL300's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the SL300 and ZS99 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm SL300 and Panasonic ZS99 Cameras
Fujifilm SL300 and Panasonic ZS99 have the same 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 Fujifilm SL300 has 46% larger pixel area compared to Panasonic ZS99, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Fujifilm SL300
or the
Panasonic ZS99 ,
including hyperfocal distance.