SELECT 
 ITM.ITEM_CODE AS CODE,
 NULL AS NAME
FROM ITEM ITM
WHERE EXISTS (SELECT HIS.ITEM_CODE, HIS.ITEM_NAME FROM ITEM_HISTORY HIS WHERE HIS.ITEM_CODE = ITM.ITEM_CODE AND HIS.ITEM_NAME = ITM.ITEM_NAME)
UNION 
SELECT 
 ITM.ITEM_CODE AS CODE,
 ITM.ITEM_NAME AS NAME
FROM ITEM ITM
WHERE NOT EXISTS (SELECT HIS.ITEM_CODE, HIS.ITEM_NAME FROM ITEM_HISTORY HIS WHERE HIS.ITEM_CODE = ITM.ITEM_CODE AND HIS.ITEM_NAME = ITM.ITEM_NAME)
ORDER BY ITM.ITEM_CODE DESC;