delete
  from	ITEM
 where	ITEM.STOCK_MANAGEMENT_TYPE = '1'
   and	(
   	not exists (
	select	'del1'
	  from	STOCK
	 where	ITEM.ITEM_CODE = STOCK.ITEM_CODE
	)
    or	exists (
	select	'del2'
	  from	STOCK
	 where	ITEM.ITEM_CODE = STOCK.ITEM_CODE
	   and	STOCK.LAST_DELIVERY_DATE <= '2023-01-01'
	   and	STOCK.LAST_DELIVERY_DATE is not null
	   and	STOCK.ACTUAL_AMT = 0
	)
)