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