O5124
N10   M06 T04 ;
N20   G90 G80 G17 G00 G54 X0 Y0 ;
N30   G43 Z100 H4 ;
N40   M03 S1500 ;
N50   M07 ;
N60   G99 G82 X20 Y20 Z-10 R5  P1000 F120  ;
N70   X50 Y20 ;
N80   G98 G80 G00 Z100 ;
N90   M05 M09 M30 ;
                                                                       More examples..........!!!!
DESCRIPTION OF PROGRAM 
N10- Tool change command , select tool no. 4
N20- Absolute co-ordinate command , cancel canned cycle command , selection of  XY plane, rapid command, work coordinate for tool positioning at  X0 and Y0.
N30- Tool height offset compensation command , where tool is 100 along Z axis , tool hight code H4.
N40- Spindle on clockwise , speed is 1500 rpm .
N50- Coolant ON .
N60- Return to R-plane in canned cycle , counter drilling command ,first drilling position is X20 and Y20 Depth of drilling is 10 , R- plane distance is 5 ,dwell time is 1 sec ,   feed rate is 120. 
N70- Second drill position where X 50 and Y20 and drilling depth is 10.
N80-Tool return initial position , cancel canned cycle , rapid command , where tool along Z axis is 100 .
N90-Spindle off , coolant off, Main program end . 
more details with diagram visit - 
http://www.hdknowledge.com/2018/08/how-do-i-program-with-fanuc-g82-counter-boring-drilling-cycle.html