This document explores the structure of ethical and moral situations, emphasizing that a situation cannot exist without a subject to whom it relates. The author posits that a situation is inherently subjective, and any attempt at pure objectification is limited, as it ignores the necessary conscious relationship between the actor and their environment. Specifically, an ethical situation requires an ethical subject capable of conscious decision-making. This capability hinges on the subject's ability to distinguish between ethically positive and negative outcomes. Furthermore, the moral subject must possess the sensitivity to recognize the tension between the "given" reality and the normative "ought," or what should be. Without this capacity for discernment and reflection, the concept of moral decision-making remains inapplicable. The text highlights that the essence of a moral situation lies in the subject's awareness and their internal processing of values. Consequently, the structure of an ethical situation is fundamentally defined by the presence of a conscious agent who navigates the boundary between existing facts and moral imperatives through their perception and judgment.