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 tokenized text:
Je možné odečíst ztrátu a zřizovací náklady z roku 1992 mezi oba společníky, nebo má nárok si snížit daňový základ pouze ten, kdo podal daňové přiznání za rok 1992?
Postion	Tokenization
1	Je
2	možné
3	odečíst
4	ztrátu
5	a
6	zřizovací
7	náklady
8	z
9	roku
10	1992
11	mezi
12	oba
13	společníky
14	,
15	nebo
16	má
17	nárok
18	si
19	snížit
20	daňový
21	základ
22	pouze
23	ten
24	,
25	kdo
26	podal
27	daňové
28	přiznání
29	za
30	rok
31	1992
32	?
Position	Tokenization	UPOS	Head	Deprel
1	Je	AUX	2	cop
2	možné	ADJ	0	root
3	odečíst	VERB	2	csubj
4	ztrátu	NOUN	3	obj
5	a	CCONJ	7	cc
6	zřizovací	ADJ	7	amod
7	náklady	NOUN	4	conj
8	z	ADP	9	case
9	roku	NOUN	4	nmod
10	1992	NUM	9	nummod
11	mezi	ADP	13	case
12	oba	NUM	13	nummod
13	společníky	NOUN	3	obl
14	,	PUNCT	16	punct
15	nebo	CCONJ	16	cc
16	má	VERB	2	conj
17	nárok	NOUN	16	obj
18	si	PRON	19	obl:arg
19	snížit	VERB	17	acl
20	daňový	ADJ	21	amod
21	základ	NOUN	19	obj
22	pouze	ADV	23	advmod:emph
23	ten	DET	16	nsubj
24	,	PUNCT	26	punct
25	kdo	PRON	26	nsubj
26	podal	VERB	23	acl:relcl
27	daňové	ADJ	28	amod
28	přiznání	NOUN	26	obj
29	za	ADP	30	case
30	rok	NOUN	28	nmod
31	1992	NUM	30	nummod
32	?	PUNCT	2	punct