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 is the only exercise I do that focuses on the latissimus. Pull-ups are good for other muscles too, like your forearms, triceps and traps, but for me the latissimus is the muscle that changes your look most drastically. Over 5 weeks of training I put on 4.5% to my back width. Read on to see how.