DELETE
FROM
    ITEM
WHERE
    (
        NOT EXISTS (
            SELECT
                *
            FROM
                STOCK
            WHERE
                STOCK.ITEM_CODE = ITEM.ITEM_CODE
        ) 
        OR
        EXISTS (
            SELECT
                *
            FROM (
                SELECT
                    STOCK.ITEM_CODE,
                    MAX(STOCK.LAST_DELIVERY_DATE) AS LAST_DELIVERY_DATE,
                    SUM(STOCK.ACTUAL_AMT) AS ACTUAL_AMT
                FROM
                    STOCK
                GROUP BY
                    STOCK.ITEM_CODE
            ) AS STOCK
            WHERE
                STOCK.ITEM_CODE = ITEM.ITEM_CODE AND
                STOCK.LAST_DELIVERY_DATE <= '2023-01-01' AND
                STOCK.ACTUAL_AMT = 0
        )
    ) AND
    ITEM.STOCK_MANAGEMENT_TYPE = 1;