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.
The major muscle groups used for chin-ups are the latissimus dorsi back muscles and biceps brachii arm muscles, but other back, arm and shoulder muscles assist the lats. Compared to pullups, chin-ups use the pectoral muscles more at the start of the movement and focus the biceps and forearms slightly more.