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: Přestože každý nový výdaj státního rozpočtu musí být podle ústavy pokryt příslušně velkým příjmem, přesáhl kumulovaný státní dluh již začátkem 90. let výši HDP, přičemž roční deficit překračuje deset procent.
Position	Tokenization	UPOS	Head	Deprel
1	Přestože	SCONJ	7	mark
2	každý	DET	4	det
3	nový	ADJ	4	amod
4	výdaj	NOUN	7	nsubj
5	státního	ADJ	6	amod
6	rozpočtu	NOUN	4	nmod
7	musí	VERB	16	advcl
8	být	AUX	11	aux:pass
9	podle	ADP	10	case
10	ústavy	NOUN	11	obl
11	pokryt	ADJ	7	obj
12	příslušně	ADV	13	advmod
13	velkým	ADJ	14	amod
14	příjmem	NOUN	11	obl
15	,	PUNCT	7	punct
16	přesáhl	VERB	0	root
17	kumulovaný	ADJ	19	amod
18	státní	ADJ	19	amod
19	dluh	NOUN	16	nsubj
20	již	ADV	24	advmod:emph
21	začátkem	NOUN	24	case
22	90	NUM	24	nummod
23	.	PUNCT	22	punct
24	let	NOUN	16	obl
25	výši	NOUN	16	obj
26	HDP	NOUN	25	nmod
27	,	PUNCT	31	punct
28	přičemž	ADV	31	advmod
29	roční	ADJ	30	amod
30	deficit	NOUN	31	nsubj
31	překračuje	VERB	16	conj
32	deset	NUM	33	nummod:gov
33	procent	NOUN	31	obj
34	.	PUNCT	16	punct