1, with different ranges: impaired loans refer to the bank's confirmation that customers' loans are impaired and losses are confirmed, while non-performing loans refer to the bank's lending money to people with insufficient repayment ability.

2. Different meanings: Impairment loans refer to the process of reporting and accounting debts at a value lower than the amount agreed in the contract. Non-performing loans refer to abnormal loans or problem loans, and borrowers fail to repay the loan principal and interest of commercial banks on time according to the original loan agreement.