DELETE FROM ITEM
WHERE ITEM_CODE IN (
  SELECT ITEM_CODE
  FROM STOCK
  WHERE LAST_DELIVERY_DATE < DATE('2022-12-01')
    AND ACTUAL_AMT = 0
);

DELETE FROM ITEM
WHERE ITEM_CODE NOT IN (
  SELECT  ITEM_CODE
FROM ITEM
JOIN STOCK
ON ITEM.ITEM_CODE=STOCK.ITEM_CODE
);