Pictures are allowed.
Files are allowed, provided they are not cracked applications. Open
source projects are sometimes shared through P2P, and it is legal.
However, do take note that the open source community have their own
rules as well. While you can distribute open source projects
freely, remember to read the community rules as each community has
their own way of operating.
The Debian community is one example, their rules widely differs
from the general open source community.
TV serials, Japanese anime, video files are a no-no.