DELETE FROM ITEM
WHERE ((
    ITEM_CODE NOT IN (
      SELECT ITEM_CODE
      FROM STOCK
    )
    OR (
      ITEM_CODE IN (
        SELECT ITEM_CODE
        FROM STOCK
        GROUP BY ITEM_CODE
        HAVING MAX(LAST_DELIVERY_DATE) <= '2022-12-31' AND ACTUAL_AMT = 0
      )
    ))
    AND STOCK_MANAGEMENT_TYPE = 1
  );

SELECT * FROM ITEM