The Documents are Akira Toriyama's first-hand canonical notes for the series. It is presumed they contain detailed explanations on characters, universe geography, and a thorough breakdown of power levels. The Documents do not extensively cover the entire series, however; while Dragon Ball and Dragon Ball Z each have their corresponding sets of Documents, Dragon Ball GT is said to not have any. This is, however, speculation, as The Documents are rarely seen outside of the Dragon Ball situation room.
Little is known about them, except that seeing them apparently causes the viewer to feel like "strong, electric meat." They are also rumored to contain outlines for Toriyama's proposed post-Super ideas for the franchise, and his concept art for several upcoming video games.
Dragon Ball Super manga author Toyotaro may or may not have seen The Documents. They have only been mentioned twice: once in an April, 2001 Super Dantotsu Magazine interview with Namco-Bandai CEO Shukuo Ishikawa over the in-production Dragon Ball Z: Budokai game. The second mentioning of The Documents occurred during an August 2016 Q & A where Toriyama addressed fan questions concerning various racial backgrounds of his character designs in the Dragon Quest series. The Documents' current status are unknown.