delete from STOCK
 where not exists(select 1 from ITEM b
                   where b.ITEM_CODE = STOCK.ITEM_CODE)
    or (LAST_DELIVERY_DATE < '2023-01-01'
    and ACTUAL_AMT = 0
    and ITEM_CODE IN(select ITEM_CODE
                       from ITEM
                      where STOCK_MANAGEMENT_TYPE = 1))