Sony HX100V has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor. On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the HX100V and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony HX100V and Panasonic ZS60 Cameras
Sony HX100V and Panasonic ZS60 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
Sony HX100V
or the
Panasonic ZS60 ,
including hyperfocal distance.