with stock_a as (
select item_code,ACTUAL_AMT
from stock
where ( LAST_DELIVERY_DATE >= '2022-12-01' or LAST_DELIVERY_DATE is null )
or ACTUAL_AMT != 0 )
delete from item as i
where not EXISTS (
select sa.item_code from stock_a as sa
where sa.item_code = i.item_code)