Samsung WB700 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor . On the other hand, Panasonic TS3 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor and features Venus Engine FHD processor.
Below you can see the WB700 and TS3 sensor size comparison.
Samsung WB700 and Panasonic TS3 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.