1. Chloride ion (Cl-) is transported actively from cytoplasm of parietal cell into the lumen of canaliculi
2. Sodium ions are actively transported from lumen of canaliculi into the cytoplasm of parietal cell
3. Potassium ion (K+) & small number of Na+ diffuse from the parietal cell into the canaliculus
4. Water becomes dissociated into hydrogen ions (H+) and hydroxyl ion (OH-) in the cell cytoplasm
5. H+ are actively secreted into the canaliculus in exchange with K+, catalyzed by H+-K+ ATPase
6. Water passes into the canaliculi by osmosis
7. Carbon dioxide (CO2) combines with OH- to form bicarbonate ions (HCO3-) under the influence of carbonic anhydrase