UPDATE 2-Volkswagen's 2006 profit beats expectations


(Adds analyst's comments, details) By Christiaan Hetzner FRANKFURT, Feb 20 (Reuters) - Volkswagen AG , the world's fourth-largest carmaker, reported a better-than-expected full-year operating profit on Tuesday and forecast a further improvement this year, sending its shares sharply higher. Excluding a net one-off charge of 2.37 billion euros, group operating profit before special items rose 52 percent to 4.38 billion euros ($5.8 billion), better than the average estimate of 4.18 ...

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