delete from ITEM as i
 where
   i.STOCK_MANAGEMENT_TYPE = 1
   and (
   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' or LAST_DELIVERY_DATE is null)
             and
             ACTUAL_AMT = 0))