1 Income statement - This statement measures how well a company is performing financially during a specific time period. 2  Statement of retained earnings - This statement shows the effect of any profit or loss on the retained earnings of a company for a specific time period.
Chin-ups, like most pull-ups, target the latissimus dorsi muscle of the back as a shoulder extensor, scapular downward rotator and scapular depressor, in bringing the spine to the humerus. This is assisted by elbow flexors (brachialis, brachioradialis, biceps brachii) which bring the humerus to the forearm.
A pull-up is more than just a great way to show off. It recruits every muscle in the upper body and is, surprisingly, one of the greatest activators of the core. Besides torching the lats (aka wings), the pull-up also hits the shoulders, arms, and traps.