delete from ITEM
where
    STOCK_MANAGEMENT_TYPE = 1
and (
    not exists(
        select  *
        from    STOCK
        where   ITEM.ITEM_CODE = STOCK.ITEM_CODE
    )
or  (
        select  LAST_DELIVERY_DATE
        from    STOCK
        where   ACTUAL_AMT = 0
        and     LAST_DELIVERY_DATE is not null
    ) <= "2023-01-01"
)