| nudity | The mermaid's breast are visible throughout the film. |
| violence | Extremely disturbing gore scenes. A mermaid has a flesh-eating virus of some kind, which slowly spreads throughout her entire body. This results in appallingly gory boils and cysts, which over time burst releasing pus, blood, worms and multi-coloured fluids. It overcomes her entire face and upper body in time. The Painter slices and chops the mermaid into pieces, extremely graphic with tons of blood. He then removes a foetus from her sliced-open womb. |
| profanity | Light profanity. |
| alcohol | Some smoking. |
| frightening | All scenes involving the mermaid are extremely off-putting and disgusting. |
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