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.
Your pectoralis minor does do some of the work, as do the biceps, shoulders and other muscles of the back -- but for the most part, the pull-up is a lat exercise. The pectoralis major, the larger of the two pectoral muscles, is not activated much at all by pull-ups.