delete 
from ITEM
where 
    STOCK_MANAGEMENT_TYPE = 1
    AND
    (not exists (
        select ITEM_CODE
        FROM STOCK
        where STOCK.ITEM_CODE = ITEM.ITEM_CODE )
     OR
     exists (
        select ITEM_CODE
        FROM STOCK
        where STOCK.ITEM_CODE = ITEM.ITEM_CODE
        group by ITEM_CODE
        having 
            max(ifnull(LAST_DELIVERY_DATE,'2999-12-31'))<= '2022-12-31'
            and
            sum(ACTUAL_AMT) = 0)
    )
;
select * from ITEM;