Panasonic FX48 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Samsung TL350 has a
10.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor .
Below you can see the FX48 and TL350 sensor size comparison.
Panasonic FX48 and Samsung TL350 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.