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: Buď je totiž pevným bodem to, co se (od letošních plátců důchodového pojištění) vybere, a to se pak má letošním příjemcům důchodů (což jsou úplně jiní lidé) beze zbytku vyplatit, nebo je pevným bodem zákonný nárok příjemců důchodů (včetně valorizačních úprav) a na to stát peníze v každém roce - dnes i zítra - mít musí.
Position	Tokenization	UPOS	Head	Deprel
1	Buď	CCONJ	5	cc
2	je	AUX	5	cop
3	totiž	ADV	5	advmod
4	pevným	ADJ	5	amod
5	bodem	NOUN	0	root
6	to	DET	5	nsubj
7	,	PUNCT	17	punct
8	co	PRON	17	nsubj:pass
9	se	PRON	17	expl:pass
10	(	PUNCT	13	punct
11	od	ADP	13	case
12	letošních	ADJ	13	amod
13	plátců	NOUN	17	obl:arg
14	důchodového	ADJ	15	amod
15	pojištění	NOUN	13	nmod
16	)	PUNCT	13	punct
17	vybere	VERB	6	acl:relcl
18	,	PUNCT	23	punct
19	a	CCONJ	23	cc
20	to	DET	23	nsubj:pass
21	se	PRON	23	expl:pass
22	pak	ADV	23	advmod
23	má	VERB	5	conj
24	letošním	ADJ	25	amod
25	příjemcům	NOUN	36	obl:arg
26	důchodů	NOUN	25	nmod
27	(	PUNCT	32	punct
28	což	PRON	32	nsubj
29	jsou	AUX	32	cop
30	úplně	ADV	31	advmod
31	jiní	ADJ	32	amod
32	lidé	NOUN	25	acl:relcl
33	)	PUNCT	32	punct
34	beze	ADP	35	case
35	zbytku	NOUN	36	obl
36	vyplatit	VERB	23	xcomp
37	,	PUNCT	41	punct
38	nebo	CCONJ	41	cc
39	je	AUX	41	cop
40	pevným	ADJ	41	amod
41	bodem	NOUN	5	conj
42	zákonný	ADJ	43	amod
43	nárok	NOUN	41	nsubj
44	příjemců	NOUN	43	nmod
45	důchodů	NOUN	44	nmod
46	(	PUNCT	49	punct
47	včetně	ADP	49	case
48	valorizačních	ADJ	49	amod
49	úprav	NOUN	43	nmod
50	)	PUNCT	49	punct
51	a	CCONJ	65	cc
52	na	ADP	53	case
53	to	DET	64	obl:arg
54	stát	NOUN	65	nsubj
55	peníze	NOUN	64	obj
56	v	ADP	58	case
57	každém	DET	58	det
58	roce	NOUN	64	nmod
59	-	PUNCT	60	punct
60	dnes	ADV	64	advmod
61	i	CCONJ	62	cc
62	zítra	ADV	60	conj
63	-	PUNCT	60	punct
64	mít	VERB	65	xcomp
65	musí	VERB	41	conj
66	.	PUNCT	5	punct