The reason why "The Black Cauldron" was given a PG rating were the "intense scenes threatening frightening violence." The Australian parenting website
https://raisingchildren.net.au lists the following content that might disturb children:
- Taran threatens to hit Gurgi with a stick if he doesn't return Taran's apple.
- The Horned King grabs Creeper by the throat after he disappoints him.
- Creeper threatens Hen Wen with a hot poker.
- The Horned King's men threaten Taran with swords.
- A soldier of the Horned King backhands Taran across the face.
- The Horned King looks frightening. He has long talons, horns on his head, a skull for a face, and a scary voice.
- Gurgi is a small, goblin-like creature. He looks a bit frightening.
- Taran searches for Hen Wen the pig in a scary forest.
- Dragons attack and kidnap Hen Wen.
- A large dog barks and gnashes its teeth at Taran and other characters.
- Hen Wen is nearly beheaded by an axe before Taran stops it.
- Taran, Gurgi, Fflewddur Fflam the Bard and Princess Eilonwy are caught in a magic whirlpool that drags them down into a fairy kingdom. They become unconscious but are unhurt.
- Three witches threaten to eat Taran and his friends or turn them into frogs. The Bard is transformed into a frog. The witches look a bit frightening.
- Gurgi sacrifices himself to destroy the black cauldron but is later brought back.
- The Horned King's army of the dead look frightening.
- The Horned King is sucked into the black cauldron and disintegrates on screen. This is gruesome.
https://raisingchildren.net.au/guides/movie-reviews/black-cauldron,-the