<prompt> Translate the following text to EnglishSehemu ya thamani ya sasa hii haijapatikana katika tarehe ya tathmini na thamani ya sasa ya gharama ya kawaida ya baadaye inaitwa dhamana ya actuarial accrued.  <response>: The portion of this present value not provided for at a valuation date by the present value of future normal cost is called the actuarial accrued liability. 