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:
Jestliže při 42procentní dani činí zisk Karla Novotného 240000 Kč, potom při 37procentní dani by se zvýšil na 265714 Kč.
Postion	Tokenization
1	Jestliže
2	při
3	42
4	procentní
5	dani
6	činí
7	zisk
8	Karla
9	Novotného
10	240000
11	Kč
12	,
13	potom
14	při
15	37
16	procentní
17	dani
18	by
19	se
20	zvýšil
21	na
22	265714
23	Kč
24	.
Position	Tokenization	UPOS	Head	Deprel
1	Jestliže	SCONJ	6	mark
2	při	ADP	5	case
3	42	NUM	4	obl
4	procentní	ADJ	5	amod
5	dani	NOUN	6	obl
6	činí	VERB	20	advcl
7	zisk	NOUN	6	nsubj
8	Karla	PROPN	7	nmod
9	Novotného	PROPN	8	flat
10	240000	NUM	6	obj
11	Kč	NOUN	10	nmod
12	,	PUNCT	6	punct
13	potom	ADV	20	advmod
14	při	ADP	17	case
15	37	NUM	16	obl
16	procentní	ADJ	17	amod
17	dani	NOUN	20	obl
18	by	AUX	20	aux
19	se	PRON	20	expl:pass
20	zvýšil	VERB	0	root
21	na	ADP	22	case
22	265714	NUM	20	obl
23	Kč	NOUN	22	nmod
24	.	PUNCT	20	punct