Leviathan (2012)

A man has a tattoo of a topless mermaid on his arm (breasts are shows). This is shown in an extreme close up for about 45 seconds to a minute.

The man's tattoo is shown in a later scene for about 5 minutes. However, it's shown from a much farther distance and his shirt partially covers it.

A man is seen showering (we see his bare chest).

Fish are frequently seen being butchered followed with lots of blood. A mantaray is grappled with a hook and butchered with a machete, clams/oysters are pried open with screwdrivers, fish are chopped up, and dying, dismembered fish are seen staring and breathing at the camera.

Mostly inaudible, but about 3 possible f-words and one use of shit.

The fishermen are seen smoking throughout.

This film contains graphic scenes of fish being slaughtered, from the perspective of the fish. There is a lot of fish blood, bloody and chummy water, entrails, bloated fish, fish gasping their last breaths and so forth. They're not just glimpses but are intended to be fully submersion sensory experiences. The scene where the radio tells that several ships have gone missing can be unsettling to some.