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: Pro doplnění uvádíme, že s účinností od 1 . 1 . 1991 platí Opatření MF ČR k zamezení tvrdosti při uplatňování cestovních náhrad podnikatelů a umožňuje účtovat do nákladů stravné a k tomu ještě kapesné do výše 40 % stravného.
Position	Tokenization	UPOS	Head	Deprel
1	Pro	ADP	2	case
2	doplnění	NOUN	3	obl
3	uvádíme	VERB	0	root
4	,	PUNCT	14	punct
5	že	SCONJ	14	mark
6	s	ADP	7	case
7	účinností	NOUN	14	obl
8	od	ADP	11	case
9	1	NUM	11	compound
10	.	PUNCT	9	punct
11	1	NUM	7	obl
12	.	PUNCT	11	punct
13	1991	NUM	11	compound
14	platí	VERB	3	ccomp
15	Opatření	NOUN	14	nsubj
16	MF	PROPN	15	nmod
17	ČR	PROPN	16	nmod
18	k	ADP	19	case
19	zamezení	NOUN	15	nmod
20	tvrdosti	NOUN	19	nmod
21	při	ADP	22	case
22	uplatňování	NOUN	20	nmod
23	cestovních	ADJ	24	amod
24	náhrad	NOUN	22	nmod
25	podnikatelů	NOUN	24	nmod
26	a	CCONJ	27	cc
27	umožňuje	VERB	14	conj
28	účtovat	VERB	27	xcomp
29	do	ADP	30	case
30	nákladů	NOUN	28	obl
31	stravné	NOUN	28	obj
32	_	_	None	_
33	a	CCONJ	34	cc
34	k	ADP	34	case
35	tomu	DET	27	conj
36	ještě	ADV	36	advmod:emph
37	kapesné	NOUN	34	orphan
38	do	ADP	38	case
39	výše	NOUN	36	obl
40	40	NUM	38	nummod
41	%	SYM	39	nmod
42	stravného	NOUN	40	nmod
43	.	PUNCT	3	punct