IAS 32 classify as _________________: an instrument that is virtually certain to result in regular cash payments by the entity

IAS 32 classifies an instrument that is virtually certain to result in regular cash payments by the entity as a "Financial Liability".

Here are the steps to understand this:

1. IAS 32 is a standard issued by the International Accounting Standards Board (IASB) that deals with the presentation of financial instruments.

2. A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

3. According to IAS 32, a financial liability is any liability that is a contractual obligation to deliver cash or another financial asset to another entity, or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity.

4. Therefore, if an instrument is virtually certain to result in regular cash payments by the entity, it is classified as a financial liability under IAS 32.