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: Tento režim vypořádání společníků, který je upraven v 92 obchodního zákoníku, má však pouze subsidiární povahu a podle odstavce 3 tohoto zákonného ustanovení může společenská smlouva upravit rozdělení likvidačního zůstatku také jinak.
Position	Tokenization	UPOS	Head	Deprel
1	Tento	DET	2	det
2	režim	NOUN	14	nsubj
3	vypořádání	NOUN	2	nmod
4	společníků	NOUN	3	nmod
5	,	PUNCT	8	punct
6	který	DET	8	nsubj
7	je	AUX	8	cop
8	upraven	ADJ	2	acl:relcl
9	v	ADP	12	case
10	92	NUM	12	nummod:gov
11	obchodního	ADJ	12	amod
12	zákoníku	NOUN	8	obl
13	,	PUNCT	8	punct
14	má	VERB	0	root
15	však	CCONJ	14	cc
16	pouze	ADV	18	advmod:emph
17	subsidiární	ADJ	18	amod
18	povahu	NOUN	14	obj
19	a	CCONJ	26	cc
20	podle	ADP	21	case
21	odstavce	NOUN	29	obl
22	3	NUM	21	nummod
23	tohoto	DET	25	det
24	zákonného	ADJ	25	amod
25	ustanovení	NOUN	21	nmod
26	může	VERB	14	conj
27	společenská	ADJ	28	amod
28	smlouva	NOUN	26	nsubj
29	upravit	VERB	26	xcomp
30	rozdělení	NOUN	29	obj
31	likvidačního	ADJ	32	amod
32	zůstatku	NOUN	30	nmod
33	také	ADV	29	advmod
34	jinak	ADV	29	advmod
35	.	PUNCT	14	punct