Nikon L31 has a 16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Sony H55 has a 14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz processor.
Below you can see the L31 and H55 sensor size comparison.
Nikon L31 and Sony H55 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 Sony H55 has 14% larger pixel area (2.01µm2 vs 1.76µm2) compared to Nikon L31, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.