Boy (9) has the girl (7) climb up to the treehouse first so he can see up her skirt. Once up there, he tries to subtly get her to undress. She takes off her blouse but leaves her undershirt (?) on. He then tries to talk her into taking off her skirt but she won't; she's just not interested. The boy doesn't seem to care and asks her if she wants to see him naked. Without waiting for a response he pulls out his dick (not shown) and then the girl makes her exit. He tries to be debonair a few times by kissing her hand, cheek, etc.
There is a scene halfway through the film, where Tania (12) is brutally assaulted by a truck driver. It's all off-camera though, so what actually happens to her, such as wether she's raped or not, is completely left to the viewer.