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:
En los dos últimos años, los tipos medios de emisión de la deuda han aumentado dos puntos, encarecimiento que comenzará a mostrarse en el coste de la deuda el próximo año, cuando además se refinanciarán letras emitidas en 1998 y 1999.
Postion	Tokenization
1	En
2	los
3	dos
4	últimos
5	años
6	,
7	los
8	tipos
9	medios
10	de
11	emisión
12	de
13	la
14	deuda
15	han
16	aumentado
17	dos
18	puntos
19	,
20	encarecimiento
21	que
22	comenzará
23	a
24	mostrarse
25	mostrar
26	se
27	en
28	el
29	coste
30	de
31	la
32	deuda
33	el
34	próximo
35	año
36	,
37	cuando
38	además
39	se
40	refinanciarán
41	letras
42	emitidas
43	en
44	1998
45	y
46	1999
47	.
Position	Tokenization	UPOS	Head	Deprel
1	En	ADP	5	case
2	los	DET	5	det
3	dos	NUM	2	nummod
4	últimos	ADJ	5	amod
5	años	NOUN	16	obl
6	,	PUNCT	5	punct
7	los	DET	8	det
8	tipos	NOUN	16	nsubj
9	medios	ADJ	8	amod
10	de	ADP	11	case
11	emisión	NOUN	8	nmod
12	de	ADP	14	case
13	la	DET	14	det
14	deuda	NOUN	11	nmod
15	han	AUX	16	aux
16	aumentado	VERB	0	root
17	dos	NUM	18	nummod
18	puntos	NOUN	16	obj
19	,	PUNCT	20	punct
20	encarecimiento	NOUN	16	obl
21	que	PRON	22	nsubj
22	comenzará	VERB	20	acl
23	a	ADP	24	mark
24	mostrarse	_	None	_
25	mostrar	VERB	22	xcomp
26	se	PRON	24	expl:pass
27	en	ADP	28	case
28	el	DET	28	det
29	coste	NOUN	22	obl
30	de	ADP	31	case
31	la	DET	31	det
32	deuda	NOUN	28	nmod
33	el	DET	34	det
34	próximo	ADJ	34	amod
35	año	NOUN	22	obl
36	,	PUNCT	39	punct
37	cuando	PRON	39	obl
38	además	ADV	39	advmod
39	se	PRON	39	expl:pass
40	refinanciarán	VERB	34	acl
41	letras	NOUN	39	nsubj
42	emitidas	ADJ	40	amod
43	en	ADP	43	case
44	1998	NOUN	41	obl
45	y	CCONJ	45	cc
46	1999	NOUN	43	conj
47	.	PUNCT	16	punct