BERLIN, May 31 (Reuters) - Volkswagen posted a surprise gain in first-quarter profit on special items related to provisions it has set aside to pay for its diesel emissions scandal, the carmaker said on Tuesday.
Operating profit rose to 3.4 billion euros ($3.79 billion) from 3.3 billion a year earlier, including 300 million euros of "currency-related adjustments" to provisions for the emissions crisis.
Profit exceeded the highest estimate in a Reuters poll of analysts, which was at 3.15 billion euros. Excluding the "positive special items", operating profit of 3.1 billion euros still beat consensus for 2.75 billion euros.
VW reiterated guidance issued in April for the group's operating margin to come to between 5 and 6 percent, versus 6 percent last year, adjusted for special items.
($1 = 0.8981 euros) (Reporting by Andreas Cremer; Editing by Maria Sheahan)