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:
88 - Percentage of American families who will save less than $100 on their 2006 federal taxes as a result of 2003 cut in capital gains and dividends taxes.
Postion	Tokenization
1	88
2	-
3	Percentage
4	of
5	American
6	families
7	who
8	will
9	save
10	less
11	than
12	$
13	100
14	on
15	their
16	2006
17	federal
18	taxes
19	as
20	a
21	result
22	of
23	2003
24	cut
25	in
26	capital
27	gains
28	and
29	dividends
30	taxes
31	.
Position	Tokenization	UPOS	Head	Deprel
1	88	NUM	0	root
2	-	PUNCT	1	punct
3	Percentage	NOUN	1	appos
4	of	ADP	6	case
5	American	ADJ	6	amod
6	families	NOUN	3	nmod
7	who	PRON	9	nsubj
8	will	AUX	9	aux
9	save	VERB	3	acl:relcl
10	less	ADJ	12	advmod
11	than	ADP	10	fixed
12	$	SYM	9	obj
13	100	NUM	12	nummod
14	on	ADP	18	case
15	their	PRON	18	nmod:poss
16	2006	NUM	18	amod
17	federal	ADJ	18	amod
18	taxes	NOUN	9	obl
19	as	ADP	21	case
20	a	DET	21	det
21	result	NOUN	9	obl
22	of	ADP	24	case
23	2003	NUM	24	amod
24	cut	NOUN	21	nmod
25	in	ADP	30	case
26	capital	ADJ	27	amod
27	gains	NOUN	30	compound
28	and	CCONJ	29	cc
29	dividends	NOUN	27	conj
30	taxes	NOUN	24	nmod
31	.	PUNCT	1	punct