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 recibo de la luz baja con la entrada del nuevo año una media del 4,9% que será del 2,5% para los particulares y las pequeñas y medianas empresas.
Postion	Tokenization
1	El
2	recibo
3	de
4	la
5	luz
6	baja
7	con
8	la
9	entrada
10	del
11	nuevo
12	año
13	una
14	media
15	del
16	4,9%
17	que
18	será
19	del
20	2,5%
21	para
22	los
23	particulares
24	y
25	las
26	pequeñas
27	y
28	medianas
29	empresas
30	.
Position	Tokenization	UPOS	Head	Deprel
1	El	DET	2	det
2	recibo	NOUN	6	nsubj
3	de	ADP	5	case
4	la	DET	5	det
5	luz	NOUN	2	nmod
6	baja	VERB	0	root
7	con	ADP	9	case
8	la	DET	9	det
9	entrada	NOUN	6	obl
10	del	ADP	12	case
11	nuevo	ADJ	12	amod
12	año	NOUN	9	nmod
13	una	DET	14	det
14	media	NOUN	6	obj
15	del	ADP	16	case
16	4,9%	SYM	14	nmod
17	que	PRON	20	nsubj
18	será	AUX	20	cop
19	del	ADP	20	case
20	2,5%	SYM	14	acl
21	para	ADP	23	case
22	los	DET	23	det
23	particulares	ADJ	20	advmod
24	y	CCONJ	29	cc
25	las	DET	29	det
26	pequeñas	ADJ	29	amod
27	y	CCONJ	28	cc
28	medianas	ADJ	26	conj
29	empresas	NOUN	23	conj
30	.	PUNCT	6	punct