The sd card recording is post fader (channels 1-12) and post compressor (channels 1-8). The channels 13/14 are assigned to master fader, which means that recording of them includes all tracks including their mixdown parameters (effects, eqs etc.).
In the current software version it is unfortunately not possible to configure channels as mono/stereo. So 1-8 are fixed as mono and 9/10, 11/12, 13/14 as stereo. Would be great if zoom provides a sw update here. BTW: The roland mx-1 has this option to config channels.
Anyway - it’s a great product for this price point.