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