DELETE FROM
    ITEM
WHERE
    STOCK_MANAGEMENT_TYPE = 1
    AND (NOT EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            ITEM.ITEM_CODE = STOCK.ITEM_CODE
    )
    OR EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            ITEM.ITEM_CODE = STOCK.ITEM_CODE
        GROUP BY
            ITEM_CODE
        HAVING
            MAX(LAST_DELIVERY_DATE) <= '2022-12-01'
            AND SUM(ACTUAL_AMT) = 0
    ))
;