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 presupuesto conjunto de investigación y desarrollo (I + D) de las dos divisiones fusionadas asciende a 429.000 millones de pesetas.
Postion	Tokenization
1	El
2	presupuesto
3	conjunto
4	de
5	investigación
6	y
7	desarrollo
8	(
9	I
10	+
11	D
12	)
13	de
14	las
15	dos
16	divisiones
17	fusionadas
18	asciende
19	a
20	429.000
21	millones
22	de
23	pesetas
24	.
Position	Tokenization	UPOS	Head	Deprel
1	El	DET	2	det
2	presupuesto	NOUN	18	nsubj
3	conjunto	ADJ	2	amod
4	de	ADP	5	case
5	investigación	NOUN	2	nmod
6	y	CCONJ	7	cc
7	desarrollo	NOUN	5	conj
8	(	PUNCT	9	punct
9	I	CCONJ	5	appos
10	+	PROPN	9	flat
11	D	PROPN	10	flat
12	)	PUNCT	9	punct
13	de	ADP	16	case
14	las	DET	16	det
15	dos	NUM	14	nummod
16	divisiones	NOUN	2	nmod
17	fusionadas	ADJ	16	amod
18	asciende	VERB	0	root
19	a	ADP	21	case
20	429.000	NUM	21	nummod
21	millones	NOUN	18	obj
22	de	ADP	23	case
23	pesetas	NOUN	21	nmod
24	.	PUNCT	18	punct