Almost everything you own and use for personal or investment purposes is a capital asset. Examples include a home, personal-use items like household furnishings, and stocks or bonds held as investments. ... Capital gains and losses are classified as long-term or short-term.
If you are an Arkansas resident and you have a long term capital loss carryover that is all attributable to Arkansas then you would enter the full loss carryover as reported on your federal return.
If you believe you have no capital loss carryover from 2015, then you should enter zero in this box.