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: Náklady na rekonstrukci (5,049 mil. Kčs) byly zaúčtovány přímo do nákladů podniku, místo aby byly kryty až z čistého zisku po zdanění.
Position	Tokenization	UPOS	Head	Deprel
1	Náklady	NOUN	13	nsubj:pass
2	na	ADP	3	case
3	rekonstrukci	NOUN	1	nmod
4	(	PUNCT	5	punct
5	5	NUM	1	appos
6	,	PUNCT	7	punct
7	049	NUM	5	compound
8	mil	NOUN	5	nmod
9	.	PUNCT	8	punct
10	Kčs	NOUN	8	nmod
11	)	PUNCT	5	punct
12	byly	AUX	13	aux:pass
13	zaúčtovány	ADJ	0	root
14	přímo	ADV	16	advmod:emph
15	do	ADP	16	case
16	nákladů	NOUN	13	obl
17	podniku	NOUN	16	nmod
18	,	PUNCT	23	punct
19	místo	SCONJ	23	case
20	aby	_	None	_
21	aby	SCONJ	23	mark
22	by	AUX	23	aux
23	byly	AUX	23	aux:pass
24	kryty	ADJ	13	obl
25	až	PART	27	advmod:emph
26	z	ADP	27	case
27	čistého	ADJ	27	amod
28	zisku	NOUN	23	obl
29	po	ADP	29	case
30	zdanění	NOUN	27	nmod
31	.	PUNCT	13	punct