SELECT 
 A.*
FROM ITEM A
INNER JOIN STOCK B
ON A.ITEM_CODE = B.ITEM_CODE
LEFT JOIN (SELECT ITEM_CODE,MAX(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE
FROM STOCK 
GROUP BY ITEM_CODE) C
ON A.ITEM_CODE = C.ITEM_CODE
WHERE NOT (C.LAST_DELIVERY_DATE <= '2022-12-01' AND ACTUAL_AMT <> 0)
AND STOCK_MANAGEMENT_TYPE = 1