Both Nikon L110 and FujiFilm F80EXR have 12.0 MP resolution sensors but Nikon L110's sensor is 1/2.3-inch (6.17 x 4.55 mm ) and FujiFilm F80EXR's sensor is 1/2-inch (6.4 x 4.8 mm ).
Since FujiFilm F80EXR's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Nikon L110.
Below you can see the L110 and F80EXR sensor size comparison.
Nikon L110 and FujiFilm F80EXR have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.