Nie jestem do końca pewna, bo określenie występuje głównie na stronach non native.
tied capital
tied-up capital

http://72.14.207.104/search?q=cache:gvx7hgswgAQJ:www.pipecha...

...be distributed entirely to shareholders as return on invested tied equity in relation to each shareholder’s ownership in the company.
http://investors.satama.com/english/index/Financial_informat...

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Note added at 4 hrs (2006-03-02 09:50:26 GMT)
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EQUITY CAPITAL NOTE 3
Tied equity capital
http://bestinvest.uk-wire.com/cgi-bin/articles/2002051608585...

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Note added at 4 hrs (2006-03-02 09:51:24 GMT)
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This is largely attributable to the changing exchange rates of the Euro against the Dollar and a reduction in tied-up capital, primarily due to disposals.
http://www.thyssenkrupp.com/en/presse/bpk-rede-kirsten.html