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: Výše uvedeného odkladu činila v prvém roce vzniku daňové povinnosti podle zákona č. 389/1990 Sb. 60 % daně, ve druhém 40 % a ve třetím roce 20 % daně.
Position	Tokenization	UPOS	Head	Deprel
1	Výše	NOUN	4	nsubj
2	uvedeného	ADJ	3	amod
3	odkladu	NOUN	1	nmod
4	činila	VERB	0	root
5	v	ADP	7	case
6	prvém	ADJ	7	amod
7	roce	NOUN	4	obl
8	vzniku	NOUN	7	nmod
9	daňové	ADJ	10	amod
10	povinnosti	NOUN	8	nmod
11	podle	ADP	12	case
12	zákona	NOUN	4	obl
13	č	NOUN	12	nmod
14	.	PUNCT	13	punct
15	389	NUM	13	nummod
16	/	PUNCT	17	punct
17	1990	NUM	15	compound
18	Sb	NOUN	12	nmod
19	.	PUNCT	18	punct
20	60	NUM	4	obj
21	%	SYM	20	nmod
22	daně	NOUN	21	nmod
23	_	_	None	_
24	,	PUNCT	25	punct
25	ve	ADP	25	case
26	druhém	ADJ	4	conj
27	40	NUM	25	orphan
28	%	SYM	26	nmod
29	a	CCONJ	25	cc
30	ve	ADP	31	case
31	třetím	ADJ	31	amod
32	roce	NOUN	25	orphan
33	20	NUM	25	orphan
34	%	SYM	32	nmod
35	daně	NOUN	33	nmod
36	.	PUNCT	4	punct