It's converted exactly as the input has it. The footnotes in the MOBI are normal paragraph so it's being converted to FB2 as a normal paragraph. This is a situation where there is no direct equivalent of FB2 footnotes in other formats so an approximation is used. This is a lossy process and it is not possible to make it convert exactly into then out of and back into the original format.
It's converted exactly as the input has it. The footnotes in the MOBI are normal paragraph so it's being converted to FB2 as a normal paragraph. This is a situation where there is no direct equivalent of FB2 footnotes in other formats so an approximation is used. This is a lossy process and it is not possible to make it convert exactly into then out of and back into the original format.