the recording doesn't switch folders when you reach the 2gb limit... it just creates a new file in that same folder
without digging out my manual, I THINK you can have up to 99 files in each folder
you have to direct it to record in another folder... never done that myself
I had a recording one night go beyond the 2gb limit, plus it also filled up my card and switched to the internal memory on the M10
I watched when it switched to the internal and it looked like there was a gap, but it was all there when I opened it up in my editing software