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 compound exercise, pullups require that you use numerous muscles in the upper body to pull yourself up to a bar. You mainly rely on the latissimus dorsi muscle of the back to perform a pullup, but you also use the muscles in your shoulders.