Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_24963 ( "Institution" text, "Date of report" text, "s Risk-weighted asset , \u20ac million" real, "Tier 1 Capital, \u20ac million" real, "Tier 1 ratio" text )

### Question ###
Name the date of report for tier 1 ratio being 3.9%

### Accurate SQL ###

SELECT "Date of report" FROM table_24963 WHERE "Tier 1 ratio" = '3.9%'