No nudity, but there is sex implied. The two main characters presumably have sex offscreen. The woman has apparently been involved with another man before.

While wheelchair dancing, a man grabs a woman's rear end, and she slaps him. They later make up and she gives him a passionate French kiss.

A man falls in love with a transsexual woman, not knowing that she was once a man. She is nervous about telling him the truth, and she is falling for him as well. But they do not have sex in the film.

A woman is struck by a car offscreen, but we do not even hear her scream or see any blood or mangled body parts.

Mild profanity.

Some characters smoke cigarettes.

Only the scene in which the woman is hit by the car, but even that is not directly shown.