There is a scene where Katherine Heigl (13), Eliza Dushku (12) and other girl in the bathroom rubbing creme on her nipples, you only see a side view of her breast, but it's covered with creme.
Oskar seen rear nude in a changing room at the beach. Then he stands up against a teenage girl. It is implied that he is kissing her genital area, or possibly performing oral sex on her.
The young boy (Jonathan Chang, 8) is standing on a chair wearing nothing but a towel. As the boy stretches out to reach something, the towel falls off revealing his penis as he tries to grab the towel again.
The boy (Rolf Pinegger, 8) walks past his father and his girlfriend with no trousers. before he goes to his bedroom he takes his shirt off his bum is seen. He wears only a vest when he gets into bed. His buttocks and penis are briefly shown