delete from ITEM as i
 where
   NOT EXISTS (SELECT distinct ITEM_CODE FROM STOCK as s where i.item_code = s.item_code)
   or
   EXISTS (select distinct ITEM_CODE from STOCK as s2
where
 i.item_code = s2.item_code
 and
 LAST_DELIVERY_DATE < '2023-01-01'
 and
 ACTUAL_AMT = 0)