WARSAW, May 9 (Reuters) - Citigroup's Polish unit Bank Handlowy posted a 20 percent year-on-year rise in net profit in the first three months of 2011, almost in line with analysts' expectations. Handlowy posted on Monday a net profit of 181 million zlotys ($65.9 million) compared with an average forecast of 183 million in a Reuters poll of banks and brokerages. (Reporting by Dagmara Leszkowicz) ($1=2.747 Zloty)