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 text: Z toho rovněž vyplývá, že po přijetí uvedené úpravy by pracujícím důchodcům, kteří museli státní vyrovnávací příspěvek vracet, neměla být z platu tato částka ve výši 220 korun nadále strhávána.
Position	Tokenization	UPOS	Head	Deprel
1	Z	ADP	2	case
2	toho	DET	4	obl:arg
3	rovněž	ADV	4	advmod
4	vyplývá	VERB	0	root
5	,	PUNCT	22	punct
6	že	SCONJ	22	mark
7	po	ADP	8	case
8	přijetí	NOUN	22	obl
9	uvedené	ADJ	10	amod
10	úpravy	NOUN	8	nmod
11	by	AUX	22	aux
12	pracujícím	ADJ	13	amod
13	důchodcům	NOUN	33	obl:arg
14	,	PUNCT	16	punct
15	kteří	DET	16	nsubj
16	museli	VERB	13	acl:relcl
17	státní	ADJ	19	amod
18	vyrovnávací	ADJ	19	amod
19	příspěvek	NOUN	20	obj
20	vracet	VERB	16	xcomp
21	,	PUNCT	16	punct
22	neměla	VERB	4	csubj
23	být	AUX	33	aux:pass
24	z	ADP	25	case
25	platu	NOUN	33	obl
26	tato	DET	27	det
27	částka	NOUN	22	nsubj
28	ve	ADP	29	case
29	výši	NOUN	27	nmod
30	220	NUM	31	nummod:gov
31	korun	NOUN	29	nmod
32	nadále	ADV	33	advmod
33	strhávána	ADJ	22	obj
34	.	PUNCT	4	punct