MADRID, July 28 (Reuters) - Spain’s Santander on Wednesday reported a net profit of 2.07 billion euros in the second quarter compared to a record loss last year on lower provisions and a strong performance in its U.K. and U.S. units. Analysts polled by Reuters expected Santander to book a net profit of 1.76 billion euros in April-June period. Reporting by Jesús Aguado; editing by Inti Landauro Our Standards: The Thomson Reuters Trust Principles.