Abu Dhabi Commercial Bank (ADCB) , the UAE\'s fourth largest lender by market capitalisation, swung to a second-quarter net profit on Tuesday as it booked a $357m gain from the sale of its quarter-percent stake in Malaysia\'s RHB Capital .The lender, one of the region\'s most exposed banks to indebted conglomerate Dubai World , reported a net profit of AED1.34bn ($364.9m) in the second quarter, compared with a loss of AED531m for the previous year, the bank said in a statement on Tuesday.Analysts polled by Reuters had estimated an average second quarter profit of AED1.31bn for the bank.ADCB is one of two UAE banks on an informal seven-member coordinating committee negotiating Dubai World\'s restructuring plan. In June, it sold its stake in Malaysian lender RHB to Abu Dhabi sovereign fund Aabar for 10.80 ringgit per share in a $1.91bn deal.The bank also said it would convene a shareholders meeting to buy back up to 10 percent of its capital.Net impairment allowances for the second-quarter stood at AED935m compared with AED1.30bn in the year earlier period. The bank took an additional impairment provision of AED275m for the first half, it said.ADCB said loans fell 5 percent to AED123bn in the second quarter of 2011 compared to a year ago, while deposits remained flat at AED106.35bn for the same period.Operating income stood at AED1.42bn in the second quarter versus AED1.12bn a year ago, the statement said.ADCB shares have risen 50 percent year-to-date. They were halted pending the announcement of results on Tuesday. From / Arabian Business