Reaction catalyzed by alkaline phosphatase (3.1.3.1), acid phosphatase (3.1.3.2), inositol-phosphate phosphatase (3.1.3.25), 2',3'-cyclic-nucleotide 2'-phosphodiesterase (3.1.4.16)

		+		H2O	=			+
	3'-CMP	+		H2O	=		cytidine	+		phosphate