Step 1: Determine the damages of parties

Car A:
Damage of car: 120 mil.
Business damage: 40 mil.
Personal damage: 15+8=23 mil.
Civil liability A->B: property: 50%*(58+17)=37.5 mil.
 Total damage: 220.5 mil
Car B:
Damage of car: 58 mil.
Business damage: 17 mil.
Civil liability B->A: property: 50%*(120+40)=80 mil
Person: 50%*23=11.5 mil
 Total damage: 166.5 mil
Step 2: Determine indemnity of insurance companies
IC X indemnifies car A owner
Damage of car: 120 mil
Civil liability consists of property-damage liability: 37.5 mil.
 Total indemnity of IC X: 157.5 mil
IC Y indemnifies car B owner
Damage of car: 58 mil
Civil liability: property: 70 mil; person: 11.5 mil
 Total indemnity of IC Y: 139.5 mil
Step 3: Insurance companies are returned from car owners
IC X returned from car A owner:
=(80+11.5)B->A*120/(120+40+23)
= 50%*120 = 60 mil.
50%: mistake of car B, 120 = damage of car A
IC Y returned from car B owner:
=37.5A->B*58/(58+17)
= 50%*58 = 29 mil.
50%: mistake
 of car A, 120 = damage of car B
Step 4: Calculate actual indemnity of insurance companies
Actual indemnity of IC X to car A owner: 157.5-60= 97.5 million VNDs
Actual indemnity of IC Y to car B owner: 139.5-29= 110.5 million VNDs
Step 5: Calculate actual damages of car owners
Actual damage of car A owner
Income = 97.5 (step4) + (80+11.5) (step1) = 1289 million
Expense= 220.5 million
 Actual damage of car A owner= 220.5-189=31.5 million VND
Actual damage of car B owner
Income = 110.5 (step 4) + 37.5 = 148 million
Expense= 166.5 million
  Actual damage of car B owner= 166.5-148= 18.5 million VND

Comment:
Actual damage of Car A + Actual indemnity of IC X =50.1 + 132.9 = 183 mil.
Actual damage of Car B + Actual indemnity of IC Y =8.52 + 76.48 = 85 mil.