In this movie, Christian Bale appears completely naked, although the frontal is so dark it's hard to see the details!

83 minutes in the movie, Emile Charles is getting naked to go swim with the dolphins. We see his butt and his uncut dick before he jumps in the water, and then again abundantly when he is swimming under water for several minutes.
86 minutes in the movie, a dolphin is morphing into Carsten Norgaard and we see his butt.