As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
This morning's paper reports that a rate increase of 40% may be imposed by the CDWR as early as today and the new bond issue amount is purported to be 16 billion (rather than the 10 initially discussed)
Postion	Tokenization
1	This
2	morning's
3	morning
4	's
5	paper
6	reports
7	that
8	a
9	rate
10	increase
11	of
12	40
13	%
14	may
15	be
16	imposed
17	by
18	the
19	CDWR
20	as
21	early
22	as
23	today
24	and
25	the
26	new
27	bond
28	issue
29	amount
30	is
31	purported
32	to
33	be
34	16
35	billion
36	(
37	rather
38	than
39	the
40	10
41	initially
42	discussed
43	)
Position	Tokenization	UPOS	Head	Deprel
1	This	DET	2	det
2	morning's	_	None	_
3	morning	NOUN	4	nmod:poss
4	's	PART	2	case
5	paper	NOUN	5	nsubj
6	reports	VERB	0	root
7	that	SCONJ	15	mark
8	a	DET	9	det
9	rate	NOUN	9	compound
10	increase	NOUN	15	nsubj:pass
11	of	ADP	12	case
12	40	NUM	12	nummod
13	%	SYM	9	nmod
14	may	AUX	15	aux
15	be	AUX	15	aux:pass
16	imposed	VERB	5	ccomp
17	by	ADP	18	case
18	the	DET	18	det
19	CDWR	PROPN	15	obl
20	as	ADV	20	advmod
21	early	ADV	15	advmod
22	as	ADP	22	case
23	today	NOUN	20	obl
24	and	CCONJ	30	cc
25	the	DET	28	det
26	new	ADJ	28	amod
27	bond	NOUN	28	compound
28	issue	NOUN	28	compound
29	amount	NOUN	30	nsubj:pass
30	is	AUX	30	aux:pass
31	purported	VERB	5	conj
32	to	PART	34	mark
33	be	AUX	34	cop
34	16	NUM	34	nummod
35	billion	NUM	30	xcomp
36	(	PUNCT	39	punct
37	rather	ADV	39	case
38	than	ADP	36	fixed
39	the	DET	39	det
40	10	NUM	34	nmod
41	initially	ADV	41	advmod
42	discussed	VERB	39	acl
43	)	PUNCT	39	punct