Fujifilm Z35 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS60's sensor provides 8MP more than Fujifilm Z35'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 Z35 and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm Z35 and Panasonic ZS60 Cameras
Fujifilm Z35 and Panasonic ZS60 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 Z35 has 80% larger pixel area compared to Panasonic ZS60, 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 Z35
or the
Panasonic ZS60 ,
including hyperfocal distance.