Yes; and you're only making my point by putting it that way, edsheppa!
It is the source of these values that makes them values. But the source is not "material." There's more to say on that, but it'll have to wait for later -- I have some errands to run right now.
Hope to see you soon!
This is the sense in which I am using the term (from here)
Main Entry: val·ueThe source is inconsequential from the point of view of my account. It is merely enough that these values are. (And I assume you agree that they do.)
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7 : something (as a principle or quality) intrinsically valuable or desirable