delete from ITEM
 where STOCK_MANAGEMENT_TYPE = 1 
   and (not exists (select * from STOCK S1 where S1.ITEM_CODE = ITEM_CODE)
         or exists(select * from STOCK S2 
                           where S2.ITEM_CODE = ITEM_CODE
                             and S2.LAST_DELIVERY_DATE <= '2022-12-01'
                             and S2.ACTUAL_AMT = 0))
;