This document discusses equivalence and non-equivalence in translation. It begins by defining equivalence as when a linguistic unit carries the same intended meaning between languages. Non-equivalence occurs when there is no direct translation between languages and can happen at all levels from words to full texts. Common issues with non-equivalence include differences in idioms, collocations, and pragmatics between languages. When facing non-equivalence, translators must find workarounds like paraphrasing or using a combination of translation strategies. Achieving full equivalence is impossible but a high level can be attained through adaptations and avoiding overly literal translations.