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: Ta by jednak upravovala kategorie výdajů (jakým způsobem regulovat mimorozpočtové státní výdaje, zda a jak umožnit déledobé splácení velkých kapitálových investic), především by však omezovala moc státu ve vypisování a úpravách daňových zákonů včetně rozšiřování daňového základu.
Position	Tokenization	UPOS	Head	Deprel
1	Ta	DET	4	nsubj
2	by	AUX	4	aux
3	jednak	CCONJ	4	advmod
4	upravovala	VERB	0	root
5	kategorie	NOUN	4	obj
6	výdajů	NOUN	5	nmod
7	(	PUNCT	10	punct
8	jakým	DET	9	det
9	způsobem	NOUN	10	obl
10	regulovat	VERB	4	parataxis
11	mimorozpočtové	ADJ	13	amod
12	státní	ADJ	13	amod
13	výdaje	NOUN	10	obj
14	,	PUNCT	15	punct
15	zda	SCONJ	10	conj
16	a	CCONJ	18	cc
17	jak	ADV	18	advmod
18	umožnit	VERB	15	conj
19	déledobé	ADJ	20	amod
20	splácení	NOUN	18	obj
21	velkých	ADJ	23	amod
22	kapitálových	ADJ	23	amod
23	investic	NOUN	20	nmod
24	)	PUNCT	10	punct
25	,	PUNCT	29	punct
26	především	ADV	29	advmod:emph
27	by	AUX	29	aux
28	však	CCONJ	29	cc
29	omezovala	VERB	4	conj
30	moc	NOUN	29	obj
31	státu	NOUN	30	nmod
32	ve	ADP	33	case
33	vypisování	NOUN	30	nmod
34	a	CCONJ	35	cc
35	úpravách	NOUN	33	conj
36	daňových	ADJ	37	amod
37	zákonů	NOUN	33	nmod
38	včetně	ADP	39	case
39	rozšiřování	NOUN	29	obl
40	daňového	ADJ	41	amod
41	základu	NOUN	39	nmod
42	.	PUNCT	4	punct