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:
Les procédures d'audit sur les comptes sociaux et sur les comptes consolidés ont été effectuées et les rapports d'audit relatifs à leur certification sont en cours d'émission.
Postion	Tokenization
1	Les
2	procédures
3	d'
4	audit
5	sur
6	les
7	comptes
8	sociaux
9	et
10	sur
11	les
12	comptes
13	consolidés
14	ont
15	été
16	effectuées
17	et
18	les
19	rapports
20	d'
21	audit
22	relatifs
23	à
24	leur
25	certification
26	sont
27	en
28	cours
29	d'
30	émission
31	.
Position	Tokenization	UPOS	Head	Deprel
1	Les	DET	2	det
2	procédures	NOUN	16	nsubj:pass
3	d'	ADP	4	case
4	audit	NOUN	2	nmod
5	sur	ADP	7	case
6	les	DET	7	det
7	comptes	NOUN	4	nmod
8	sociaux	ADJ	7	amod
9	et	CCONJ	12	cc
10	sur	ADP	12	case
11	les	DET	12	det
12	comptes	NOUN	7	conj
13	consolidés	ADJ	12	amod
14	ont	AUX	16	aux:tense
15	été	AUX	16	aux:pass
16	effectuées	VERB	0	root
17	et	CCONJ	28	cc
18	les	DET	19	det
19	rapports	NOUN	28	nsubj
20	d'	ADP	21	case
21	audit	NOUN	19	nmod
22	relatifs	ADJ	19	amod
23	à	ADP	25	case
24	leur	DET	25	det
25	certification	NOUN	22	obl:arg
26	sont	AUX	28	cop
27	en	ADP	28	case
28	cours	NOUN	16	conj
29	d'	ADP	30	case
30	émission	NOUN	28	nmod
31	.	PUNCT	16	punct