Domitilla (Francesca Di Giovanni, 5) is sharing a bed with her brother and she wets the bed. He wakes up to find the bed wet and the girl's pyjamas bottom wet as well. He then removes her bottoms and a full frontal view is shown.
De Niro's character as a kid (Scott Tiler) spies on a young Deborah (Jennifer Connelly) practising ballet. When she finishes she strips off, although you only see her from behind. Margherita Pace doubles as Jennifer's character for this scene.
In the first scene a girl needs to use the bathroom and cannot get her pants down, and asks him for help, he says he will call a female teacher and she says something to the effect of I don't care if you see me just help me get these down before I crap my pants, he does. But then it's "too late" anyway. The female teacher has to clean her.