Pokud používáte oracle 11g, můžete to udělat
with t as
(
select (column_value).getnumberval() Codes from xmltable('1,2,3,4,5')
)
SELECT * FROM t
WHERE NOT EXISTS (SELECT 1 FROM M_ITEMS M WHERE codes = M.ITEM_CODE);
nebo
with t as
(
select (column_value).getstringval() Codes from xmltable('"A","B","C"')
)
SELECT * FROM t
WHERE NOT EXISTS (SELECT 1 FROM M_ITEMS M WHERE codes = M.ITEM_CODE);