This sentence does not make any sense, may I suggest rewording the sentence, adding commas will not help. You need to work on other grammar tactics before trying to add commas.
=== as per op request ===
In these investments, the analysis of the reasonably possible changes in the key assumptions used in calculating the value in use, shows that the carrying amount of the investment would be higher than the recoverable value.
Try to put commas anywhere you pause while reading this sentence. This was tricky due to the nature of this sentence. I hope this helps.