CREATE TABLE table_22368322_2 (date_of_report VARCHAR2, tier_1_ratio VARCHAR2)

Name the date of report for tier 1 ratio being 3.9%
SELECT date_of_report FROM table_22368322_2 WHERE tier_1_ratio = "3.9%"
SELECT "date_of_report" FROM "table_22368322_2" WHERE "3.9%" = "tier_1_ratio"