delete from ITEM
where not exists(select * from STOCK where ITEM.ITEM_CODE  = STOCK.ITEM_CODE )
or ITEM_CODE in(select ITEM_CODE from STOCK where LAST_DELIVERY_DATE <= 2023-01-01 and ACTUAL_AMT = 0 group by ITEM_CODE order by LAST_DELIVERY_DATE)
and STOCK_MANAGEMENT_TYPE = 1;