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: Ministerstvo zároveň navrhuje, aby výnos z daně ze závislé činnosti, který připadne místním rozpočtům, byl rozdělen mezi obce a okresní úřady v poměru 52:48 ve prospěch obcí, místo letošního poměru 50:50.
Position	Tokenization	UPOS	Head	Deprel
1	Ministerstvo	NOUN	3	nsubj
2	zároveň	ADV	3	advmod
3	navrhuje	VERB	0	root
4	,	PUNCT	20	punct
5	aby	_	None	_
6	aby	SCONJ	20	mark
7	by	AUX	20	aux
8	výnos	NOUN	20	nsubj:pass
9	z	ADP	9	case
10	daně	NOUN	7	nmod
11	ze	ADP	12	case
12	závislé	ADJ	12	amod
13	činnosti	NOUN	9	nmod
14	,	PUNCT	15	punct
15	který	DET	15	nsubj
16	připadne	VERB	7	acl:relcl
17	místním	ADJ	17	amod
18	rozpočtům	NOUN	15	obl:arg
19	,	PUNCT	15	punct
20	byl	AUX	20	aux:pass
21	rozdělen	ADJ	3	obj
22	mezi	ADP	22	case
23	obce	NOUN	20	obl
24	a	CCONJ	25	cc
25	okresní	ADJ	25	amod
26	úřady	NOUN	22	conj
27	v	ADP	27	case
28	poměru	NOUN	20	obl
29	52	NUM	27	nummod
30	:	PUNCT	30	punct
31	48	NUM	28	conj
32	ve	ADP	33	case
33	prospěch	NOUN	31	fixed
34	obcí	NOUN	20	obl
35	,	PUNCT	37	punct
36	místo	ADP	37	case
37	letošního	ADJ	37	amod
38	poměru	NOUN	20	obl
39	50	NUM	37	nummod
40	:	PUNCT	40	punct
41	50	NUM	38	conj
42	.	PUNCT	3	punct