 It is found on the apical side of the epithelial cells of the proximal tubule of the nephron of the kidney, in the apical membrane of enterocytes of the intestine, as well as the basolateral side of both duodenal and pancreatic cells responsible for the release of HCO−3 into the duodenal lumen.It is primarily responsible for maintaining the balance of sodium.It is also indirectly linked to buffering of blood pH.