with a as (
select
    ITEM_CODE 
    ,ACTUAL_AMT
    ,max(LAST_DELIVERY_DATE) as max_date
from STOCK
where LAST_DELIVERY_DATE is not null
and ACTUAL_AMT = 0
group by ITEM_CODE
)
delete from ITEM
where (ITEM_CODE not in (select ITEM_CODE from STOCK)
or ITEM_CODE in (
    select ITEM_CODE from a
    where max_date <= '2022-12-01'
))
and STOCK_MANAGEMENT_TYPE = 1