Looking on the internet deeply has found these results:

is changed to is the most popular phrase on the web.

has been changed to 111,300,000 results on the web	is changed to 115,500,000 results on the web More popular!
Some examples and use cases from the internet:	Some examples and use cases from the internet:
The name has been changed to 'Cycling Sports Group Europe B.V.' The presentation of the comparative balances has been changed to conform to the 2009 presentation. The summary has been changed to: "%1" The status of attendee %1 has been changed to: %2 The structure of the Directive has been changed to identify more clearly the different stages in the procedure. The language concerning the payment of fees to the national authorities has been changed to make it consistent with the drafting of Article 79. The name and legal form has been changed to 'Cicli Roveco di Veronese Paolo & C. S.A.S.' The GIMP license has been changed to (L)GPLv3+.	25D is changed to 13 In paragraph 12 of the IFRS, the reference to paragraphs 13 The recital is changed to match the text of Article 10 of the Commission proposal. In Annex I the national reference laboratory for Denmark is changed to the following: 25E. The sentence is changed to underline that the data can be used exclusively for the defined purposes. Warning: format is changed to U8 27. In Annex I the national reference laboratory for Denmark is changed to the following:

has been changed to

111,300,000 results on the web

is changed to

115,500,000 results on the web

More popular!

The name has been changed to 'Cycling Sports Group Europe B.V.'
The presentation of the comparative balances has been changed to conform to the 2009 presentation.
The summary has been changed to: "%1"
The status of attendee %1 has been changed to: %2
The structure of the Directive has been changed to identify more clearly the different stages in the procedure.
The language concerning the payment of fees to the national authorities has been changed to make it consistent with the drafting of Article 79.
The name and legal form has been changed to 'Cicli Roveco di Veronese Paolo & C. S.A.S.'
The GIMP license has been changed to (L)GPLv3+.

25D is changed to 13
In paragraph 12 of the IFRS, the reference to paragraphs 13
The recital is changed to match the text of Article 10 of the Commission proposal.
In Annex I the national reference laboratory for Denmark is changed to the following:
25E.
The sentence is changed to underline that the data can be used exclusively for the defined purposes.
Warning: format is changed to U8
27. In Annex I the national reference laboratory for Denmark is changed to the following: