Broadcaster STV said it was disappointed after ITV revealed it will issue legal proceedings against the Scottish firm to recover gross debt of £38m.ITV said the debt was accumulated as a result of "STV not honouring its contractual contributions towards the Network Programme Budget." STV said the two groups have been in discussions for months on numerous matters, of which this is just one. "STV has not yet been served with any claim and is disappointed that ITV has acted in this pre-emptive manner. STV will vigorously defend its position and in particular its rights as the licence holder to control its schedule and opt-out of programming in accordance with the Devolution Contract and the relevant Networking Arrangements," it said.ITV is currently withholding monies from STV against this debt and believes net debt is approximately £15m to £20m."STV is attempting retrospectively to opt out of an increasing number of peaktime programmes which contravenes existing agreements. The company is also wrongly attempting to claim a rebate against programmes which have been 'written off,'" said ITV.STV said this is one of a number of issues between it and ITV. It counter alleges there is a claim against ITV relating to revenues which STV should have received under its Advertising Sales Agreement. "Since early 2008 ITV has prevented STV's independent auditor, Deloitte, from carrying out a full review of all revenue related contracts which STV has the right to do," said STV."However, on the 5% of revenues which Deloitte has been able to review, a potential shortfall of approximately £2 million (covering only 30 months of a six year period) was identified. STV will be pursuing this and further claims," it added.