To answer your question, I must say that you are right; the Montana decision said that financial statements are confidential. However, we must remember that it had to do with an access to information request. That information was deemed confidential under the legislation. There is a confidentiality exemption when it comes to the disclosure of information.
Under section 68, documents published are no longer governed by this legislation. As a result, when a document is released to the public at large, the Access to Information Act no longer applies. Obviously, documents that are not released, for example under another piece of legislation or agreement, would still be subject to the Access to Information Act.