These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
There's also the brief but very intense compilation of film scenes where women are raped and/or beaten up, which Kevin Smith states that he finds more offensive then depictions of consensual sex.
Values Dissonance: European ratings tend to be more permissive about sex and more restrictive about violence than American ratings, but are given no specific examples.
Outside of America, classification boards are usually administered by the government. Anything that doesn't fit in with the rating systems cannot be shown unless it's educational or sport-related. Incidentally, But I'm a Cheerleader got an M rating (equivalent to PG-13) in Australia, while American Beauty got an MA15+ (closer to the American R rating).