DUBAI, July 31 (Reuters) - Dubai Islamic Bank DISB.DU (DIB), the largest sharia-compliant lender in the emirate, said on Tuesday its second-quarter net profit surged 27 percent as provisions dropped.

The bank said it earned profit of 310 million dirhams ($84.4 million) in the three months to June 30, up from the 245 million dirhams for the corresponding period last year.

Two analysts polled by Reuters forecast net profit of 246 million dirhams and 267 million dirhams. ID:nLDE86200G

Impairments in the second quarter stood at 241 million dirhams, down from 299 million dirhams in the same period of 2011. ($1 = 3.6730 UAE dirhams)

(Reporting by David French; Editing by Amran Abocar)

((davidj.french@thomsonreuters.com)(+971 4 362 5864)(Reuters Messaging: davidj.french.thomsonreuters.com@reuters.net))

Keywords: EMIRATES DUBAIISLAMIC/RESULTS