The notion of the transfer function of the discrete-time nonlinear control system is defined. The definition is based on a non-commutative twisted polynomial ring, which can be by the Ore condition extended into its quotient ring (field of fractions). Some properties of the transfer function, related to accessibility and observability of the system, are studied and the transfer functions of different composite systems (series, parallel, and feedback connections) are given. The resulting theory is, in principle, similar to that in the linear case, except that the polynomial description relates now the differentials of inputs and outputs, and the resulting polynomial ring is non-commutative.
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