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:
The implementation for SAP for the Merchanting business has been delayed and effectively decoupled from the higher risk ( higher benefit ) Brokerage implementation - benefit is to provide sole focus on OBSF for IT Merchanting developers.
Postion	Tokenization
1	The
2	implementation
3	for
4	SAP
5	for
6	the
7	Merchanting
8	business
9	has
10	been
11	delayed
12	and
13	effectively
14	decoupled
15	from
16	the
17	higher
18	risk
19	(
20	higher
21	benefit
22	)
23	Brokerage
24	implementation
25	-
26	benefit
27	is
28	to
29	provide
30	sole
31	focus
32	on
33	OBSF
34	for
35	IT
36	Merchanting
37	developers
38	.
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	2	det
2	implementation	NOUN	11	nsubj:pass
3	for	ADP	4	case
4	SAP	NOUN	2	nmod
5	for	ADP	8	case
6	the	DET	8	det
7	Merchanting	PROPN	8	compound
8	business	NOUN	2	nmod
9	has	AUX	11	aux
10	been	AUX	11	aux:pass
11	delayed	VERB	0	root
12	and	CCONJ	14	cc
13	effectively	ADV	14	advmod
14	decoupled	VERB	11	conj
15	from	ADP	24	case
16	the	DET	24	det
17	higher	ADJ	18	amod
18	risk	NOUN	24	compound
19	(	PUNCT	21	punct
20	higher	ADJ	21	amod
21	benefit	NOUN	24	compound
22	)	PUNCT	21	punct
23	Brokerage	NOUN	24	compound
24	implementation	NOUN	14	obl
25	-	PUNCT	11	punct
26	benefit	NOUN	27	nsubj
27	is	VERB	11	parataxis
28	to	PART	29	mark
29	provide	VERB	27	ccomp
30	sole	ADJ	31	amod
31	focus	NOUN	29	obj
32	on	ADP	33	case
33	OBSF	NOUN	31	nmod
34	for	ADP	37	case
35	IT	NOUN	37	compound
36	Merchanting	PROPN	37	compound
37	developers	NOUN	31	nmod
38	.	PUNCT	11	punct