Game Rating Restricts the usage (or purchase through Nintendo eShop) of Wii U software with unsuitable content.
Online Interaction in Games Restricts online features and exchange of content through games. To control the use of the internet browser, Nintendo eShop or Miiverse, you must set the restrictions for those separately. You cannot restrict certain data downloaded through SpotPass (such as system updates or notifications from Nintendo).
Internet Browser Restricts the use of the internet browser.
Miiverse Restricts users from viewing or posting content on Miiverse. The Restrict Posting Only setting does not prevent registered friends from exchanging messages.
Friend Registration Restricts the registration of additional friends. When you register friends, functions such as these will become available:

Seeing each other's online status and current software on the friend list, as well as posting or reading status messages on the friend list

Exchanging messages via Miiverse

Other communication functions limited to friends only

Please note that some functions allow communication with users who are not registered friends. If you wish to restrict communication with users who are not registered friends, please configure the Online Interaction in Games, Internet Browser and Miiverse restrictions.
Viewing Distributed Videos Restricts the viewing of video content in software for viewing videos. This restriction may also be applied to software that includes video-playback functions. Game-related videos in Nintendo eShop are controlled separately by the Game Rating restriction. To prevent the viewing of videos within the internet browser, you must restrict its use with the Internet Browser restriction.
Data Management Restricts the deletion or moving of software or save data using Data Management.
Internet Settings Restricts the addition, modification or deletion of internet settings.