The given statements are:
(i) "Alpha is Greek sign" is coded as "tw ph ga mq"
(ii) "Sigma is sign of calculation" is coded as "uk mq zit w ce"
(iii) "Beta is measures value of money" is coded as "rs xy dk zi vf tw"
(iv) "Calculation of Gamma measures Alpha" is coded as "ce zi dk no ph"
Comparing the statements (i) and (iv); (i) and (ii)
Alpha = ph
Is = tw
Sign = mq
Comparing the statements (ii) and (iv); (iii) and (iv); (ii), (iii) and (iv)
Calculation = ce
of = zi
Measures = dk
After decoding the repetitive terms, we are left with some coded terms, viz. "Greek" = ga (in statement (i), "Sigma" = uk (in statement (ii), "Gamma" = no (in statement (iv), "Beta value money" = rs/vf/xy (not necessarily in the same order) (in statement (iv).
The meaning of the code 'no' is 'Gamma'.