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.
Pull-ups work the latissimus dorsi -- or lat -- muscles of the upper back. Dumbbell rows work the muscles of the back, including the lats. The halasana pose is a basic yoga stretch for the back. Having well developed lats, or latissimus dorsi muscles of the back, along with a thin waist, give athletes a v-shaped torso.