A fixed-income analyst is decomposing the profit and loss (P&L) of a bond over the past 6 months. The bond has a 2% coupon rate, paid semi-annually, and had exactly 2 years remaining until maturity at the start of the 6-month period. Given the information about bond prices, spreads, forward rates, and that under the forward rate assumption the ending value of the bond is SGD 100.55, what is the component of the bond's P&L attributable to the change in rates over the 6-month period?