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 are notorious for being one of the most difficult bodyweight movements, providing an intense challenge regardless of strength levels. Challenge aside, the pull-up puts a huge emphasis on major muscles in the upper back like the lats. Build these guys up and youâre on your way to a wider torso and impressive physique. With so many variations, itâs hard to find out which one is best for your routine and individual goals.