Panasonic FH27 has a
16.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine VI processor. On the other hand, Leica V-Lux 30 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor and features Venus Engine FHD processor.
Below you can see the FH27 and V-Lux 30 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic FH27 and Leica V-Lux 30 Cameras
Panasonic FH27 and Leica V-Lux 30 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.
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
Panasonic FH27
or the
Leica V-Lux 30 ,
including hyperfocal distance.