I remember talking about this with Dan at the end of last year:
Some points on your values statement should be descriptive: they describe who you currently are, what currently defines you, what visitors would describe you as, what would help newcomers understand you - actual values.
Some points are more defining what you want to be and want to stand for. They are aspirational values, rather than actual values.
Nick has posted a quote from Malphurs which introduces this terminology.
Being clear when writing a values statement
