* Q2 net attributable profit 1.06 bln dhs vs 868.5 mln dhs yr-ago
* Beats estimates on lower impairments
* Q2 impairments 233.4 mln dhs, down 54 pct (Adds detail, context)
DUBAI, July 22 Abu Dhabi Commercial Bank , the fourth-largest lender by market value in the United Arab Emirates, beat analysts' estimates slightly on Tuesday as it posted a 22 percent rise in second-quarter net profit on lower impairments.
The bank made a net attributable profit of 1.06 billion dirhams ($289 million) in the three months to June 30, versus 868.5 million dirhams in the corresponding period last year, it said in a statement.
Six analysts polled by Reuters had forecast an average net profit of 984 million dirhams.
Aiding the profit growth was a 54 percent reduction in the amount the bank set aside for bad loans, with impairments for the second quarter of 2014 set at 233.5 million dirhams.
This helped to offset a 3.4 percent drop in net interest income and a 13 percent decline in non-interest income compared with the second quarter of 2013.
Loans and advances at the end of June stood at 134 billion dirhams, gaining 2 percent on the same point of 2013, while deposits rose 3 percent to 119 billion dirhams. ($1 = 3.6730 United Arab Emirates Dirhams) (Reporting by David French; Editing by Nadia Saleem and Andrew Torchia)