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:
Según Borth éste el primer accidente que ocurre con una persona en muchos años, aunque son frecuentes las pérdidas de ganado que atraviesa fácilmente la línea fronteriza.
Postion	Tokenization
1	Según
2	Borth
3	éste
4	el
5	primer
6	accidente
7	que
8	ocurre
9	con
10	una
11	persona
12	en
13	muchos
14	años
15	,
16	aunque
17	son
18	frecuentes
19	las
20	pérdidas
21	de
22	ganado
23	que
24	atraviesa
25	fácilmente
26	la
27	línea
28	fronteriza
29	.
Position	Tokenization	UPOS	Head	Deprel
1	Según	ADP	2	case
2	Borth	PROPN	18	obl
3	éste	PRON	18	obj
4	el	DET	6	det
5	primer	ADJ	6	amod
6	accidente	NOUN	18	obj
7	que	PRON	8	nsubj
8	ocurre	VERB	6	acl
9	con	ADP	11	case
10	una	DET	11	det
11	persona	NOUN	8	obl
12	en	ADP	14	case
13	muchos	DET	14	det
14	años	NOUN	8	obl
15	,	PUNCT	18	punct
16	aunque	SCONJ	18	mark
17	son	AUX	18	cop
18	frecuentes	ADJ	0	root
19	las	DET	20	det
20	pérdidas	NOUN	18	nsubj
21	de	ADP	22	case
22	ganado	NOUN	20	nmod
23	que	PRON	24	nsubj
24	atraviesa	VERB	22	acl
25	fácilmente	ADV	24	advmod
26	la	DET	27	det
27	línea	NOUN	24	obj
28	fronteriza	ADJ	27	amod
29	.	PUNCT	18	punct