delete from ITEM
where
    STOCK_MANAGEMENT_TYPE = 1
and
    (
    ITEM_CODE not in
        (select
            s.ITEM_CODE
        from
            STOCK s)
    or
    ITEM_CODE in
        (select
            s.ITEM_CODE
        from
            STOCK s
        where
            s.ACTUAL_AMT = 0
        group by
            s.ITEM_CODE
        having
            MAX(s.LAST_DELIVERY_DATE) <= '2022-12-01'
    ))
;