Full frontal male nudity.
A woman sees a nude stranger in a shower where she works, and his crotch is seen. They have a sexual encounter in the shower, although she does not remove her clothes.
A voyeur has a prostitute watch him strip before they have sex, and he describes his body as he does so. Shortly after, the two have sex, although only their shoulders up are shown. It is implied he climaxes. The scene is intense, but played for laughs, and there is no real nudity.
A man and woman remove each others clothes and play together to address the man's impotence.
A side character is a known pedophile, although this is only referred to.