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:
Pero también debe recordarse que su expansión es más fácil porque tienen ingresos garantizados por la Administración, que autoriza sus tarifas.
Postion	Tokenization
1	Pero
2	también
3	debe
4	recordarse
5	recordar
6	se
7	que
8	su
9	expansión
10	es
11	más
12	fácil
13	porque
14	tienen
15	ingresos
16	garantizados
17	por
18	la
19	Administración
20	,
21	que
22	autoriza
23	sus
24	tarifas
25	.
Position	Tokenization	UPOS	Head	Deprel
1	Pero	CCONJ	4	advmod
2	también	ADV	4	advmod
3	debe	AUX	4	aux
4	recordarse	_	None	_
5	recordar	VERB	0	root
6	se	PRON	4	expl:pass
7	que	SCONJ	11	mark
8	su	DET	8	det
9	expansión	NOUN	11	nsubj
10	es	AUX	11	cop
11	más	ADV	11	advmod
12	fácil	ADJ	4	csubj
13	porque	SCONJ	13	mark
14	tienen	VERB	11	advcl
15	ingresos	NOUN	13	obj
16	garantizados	ADJ	14	amod
17	por	ADP	18	case
18	la	DET	18	det
19	Administración	PROPN	15	obj
20	,	PUNCT	21	punct
21	que	PRON	21	nsubj
22	autoriza	VERB	18	acl
23	sus	DET	23	det
24	tarifas	NOUN	21	obj
25	.	PUNCT	4	punct