EN
The article deals with the topic of evaluating and statements about values. The author starts from Hume who greatly influenced modern philosophy but omits detailed polemics with various subjective attitudes which refer to Hume. The author concentrates on the analysis of evaluating itself and on the character of assessments and judgements on values. He reveals that evaluating is a complex emotional-cognitive process focusing on objects and discovering values as features of those objects. When evaluating is correct then judgements passed according to it are true or false. Evaluating is not only expression of subjective pleasant or unpleasant states.