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Sara Paxton doesn't wear a bathing suit top any time she is in her mermaid form

A girl wears a shirt over her one piece bathing suit

A girl takes her top off a bathing suit top is underneath.

Claire reveals to Aquamarine and Hailey that "all" the girls are after Raymond. Even "a few boys".

Very mild

Young men and women wear swimsuits in many beach scenes and young women wear low-cut tops that reveal cleavage in several scenes.

A mermaid's long hair hangs over her chest covering her breasts and her bare back to the waist is seen several times.

A young girl, presumably naked--her hair covering her breasts, is hiding behind objects while conversing with two other girls (a couple very quick glimpses of one of her breasts can be seen as her hair moves--her nipple is covered by an aquamarine-colored pastie). She also turns around to show the two girls her bare buttocks, and says "Isn't it cute?" (we only see her bare back and shoulders).

A girl asks a mermaid if she can make, "boobs come out of hiding."

A girl wears a blue shirt made to look like a dress presumably with no underwear (a couple quick glimpses up her dress are seen, and are digitally altered to look like she's not wearing anything).

None.

Raymond yells at Cecilia "what the hell is the matter with you?!" When Cecilia pushes Aquamarine in the water.

4 mild anatomical terms, 1 mild obscenity, a character says "crabs" as an exclamation, 12 religious exclamations.

Name-calling (dim-sided, fish butt, barnacle.)

While most of the following is played lightly/for comedy, it still might be frightening to some:

A thunderstorm comes and the girls get scared, but everything ends up being alright.

The girls go outside to the pool and find Aquamarine, who startles them at first (they think she's a shark and one girl who can't swim falls into the pool with her).

Cecilia pushes Aquamarine off the pier for her (Aquamarine's) angry father to suck her back to her home, followed by resultant frightening scenes.