The compound formed as net gain in carbon assimilation is
During regeneration 12 mol. of 3- phosphoglycerate are phosphorylated by 12 mol. of ATP to form 12 mol. of 1,3 - bisphosphoglycerate in presence of enzyme phosphoglycerol kinase. The molecules of ATP get converted to ADP.
12 mol. of 1,3 - bisphosphoglycerate are reduced to 12 mol. of 3- phosphoglyceraldehyde in presence of coenzyme NADPH. The reaction is catalyzed by the enzyme triosephosphate dehydrogenase. Inorganic phosphate is released.