delete
  from	ITEM
 where	ITEM.STOCK_MANAGEMENT_TYPE = '1'
   and	(
   	not exists (
	select	'del1'
	  from	STOCK
	 where	ITEM.ITEM_CODE = STOCK.ITEM_CODE
	)
    or	not exists (
	select	'del2'
	  from	STOCK
	 where	ITEM.ITEM_CODE = STOCK.ITEM_CODE
	   and	STOCK.LAST_DELIVERY_DATE >= '2022-12-01'
	   and	STOCK.ACTUAL_AMT > 0
	)
)