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: Luxovo ministerstvo bude dále částečně uhrazovat náklady na údržbu luk a pastvin v katastrálních územích, kde průměrná účetní cena půdy za metr čtvereční je nižší než 2 Kč.
Position	Tokenization	UPOS	Head	Deprel
1	Luxovo	ADJ	2	amod
2	ministerstvo	NOUN	6	nsubj
3	bude	AUX	6	aux
4	dále	ADV	6	advmod
5	částečně	ADV	6	advmod
6	uhrazovat	VERB	0	root
7	náklady	NOUN	6	obj
8	na	ADP	9	case
9	údržbu	NOUN	7	nmod
10	luk	NOUN	9	nmod
11	a	CCONJ	12	cc
12	pastvin	NOUN	10	conj
13	v	ADP	15	case
14	katastrálních	ADJ	15	amod
15	územích	NOUN	10	nmod
16	,	PUNCT	26	punct
17	kde	ADV	26	advmod
18	průměrná	ADJ	20	amod
19	účetní	ADJ	20	amod
20	cena	NOUN	26	nsubj
21	půdy	NOUN	20	nmod
22	za	ADP	23	case
23	metr	NOUN	20	nmod
24	čtvereční	ADJ	23	amod
25	je	AUX	26	cop
26	nižší	ADJ	15	acl:relcl
27	než	SCONJ	29	mark
28	2	NUM	29	nummod
29	Kč	NOUN	26	advcl
30	.	PUNCT	6	punct