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:
El Tesoro emitirá el próximo año deuda por importe de 10,3 billones de pesetas, lo que supone una reducción de tres billones frente a lo que colocará este año, según el Proyecto de Ley de Presupuestos Generales del Estado para el 2001.
Postion	Tokenization
1	El
2	Tesoro
3	emitirá
4	el
5	próximo
6	año
7	deuda
8	por
9	importe
10	de
11	10,3
12	billones
13	de
14	pesetas
15	,
16	lo
17	que
18	supone
19	una
20	reducción
21	de
22	tres
23	billones
24	frente
25	a
26	lo
27	que
28	colocará
29	este
30	año
31	,
32	según
33	el
34	Proyecto
35	de
36	Ley
37	de
38	Presupuestos
39	Generales
40	del
41	Estado
42	para
43	el
44	2001
45	.
Position	Tokenization	UPOS	Head	Deprel
1	El	DET	2	det
2	Tesoro	PROPN	3	nsubj
3	emitirá	VERB	0	root
4	el	DET	6	det
5	próximo	ADJ	6	amod
6	año	NOUN	3	obl
7	deuda	NOUN	3	obj
8	por	ADP	9	case
9	importe	NOUN	7	nmod
10	de	ADP	12	case
11	10,3	NUM	12	nummod
12	billones	NOUN	9	nmod
13	de	ADP	14	case
14	pesetas	NOUN	12	nmod
15	,	PUNCT	18	punct
16	lo	PRON	18	det
17	que	PRON	18	nsubj
18	supone	VERB	3	advcl
19	una	DET	20	det
20	reducción	NOUN	18	obj
21	de	ADP	23	case
22	tres	NUM	23	nummod
23	billones	NOUN	20	nmod
24	frente	ADV	20	advmod
25	a	ADP	28	mark
26	lo	PRON	28	det
27	que	PRON	28	obj
28	colocará	VERB	24	advcl
29	este	DET	30	det
30	año	NOUN	28	obl
31	,	PUNCT	34	punct
32	según	ADP	34	case
33	el	DET	34	det
34	Proyecto	PROPN	3	obl
35	de	ADP	36	case
36	Ley	PROPN	34	flat
37	de	ADP	38	case
38	Presupuestos	PROPN	34	flat
39	Generales	PROPN	38	flat
40	del	ADP	41	case
41	Estado	PROPN	38	flat
42	para	ADP	44	case
43	el	DET	44	det
44	2001	NOUN	34	nmod
45	.	PUNCT	3	punct