Libvirt is a toolkit that provides a common API for managing different virtualization technologies, such as KVM, Xen, LXC, and others. Libvirt allows users to configure and control various aspects of a virtual machine (also called a domain), such as its CPU, memory, disk, network, and other resources. Among the resources that can be limited by libvirt for a KVM domain are:
Amount of CPU time: Libvirt allows users to specify the number of virtual CPUs (vCPUs) that a domain can use, as well as the CPU mode, model, topology, and tuning parameters. Users can also set the CPU shares, quota, and period to control the relative or absolute amount of CPU time that a domain can consume. Additionally, users can pin vCPUs to physical CPUs or NUMA nodes to improve performance and isolation. These settings can be configured in the domain XML file under the  and  elements12.
Size of available memory: Libvirt allows users to specify the amount of memory that a domain can use, as well as the memory backing, tuning, and NUMA node parameters. Users can also set the memory hard and soft limits, swap hard limit, and minimum guarantee to control the memory allocation and reclaim policies for a domain. These settings can be configured in the domain XML file under the , , and  elements13.
The other resources listed in the question are not directly limited by libvirt for a KVM domain. File systems allowed in the domain are determined by the disk and filesystem devices that are attached to the domain, which can be configured in the domain XML file under the  and <filesystem> elements14. Number of running processes and number of available files are determined by the operating system and the file system of the domain, which are not controlled by libvirt.
References:
libvirt: Domain XML format
CPU Allocation
Memory Allocation
Hard drives, floppy disks, CDROMs
