Let $F$ be a $p$-adic field, let $L$ be the completion of a maximal unramified extension of $F$, and let $\sigma$ be the Frobenius automorphism of $L$ over $F$. For any connected reductive group $G$ over $F$ one denotes by $B(G)$ the set of $\sigma$-conjugacy classes in $G(L)$ (elements $x,y$ in $G(L)$ are said to be $\sigma$-conjugate if there exists $g$ in $G(L)$ such that $g^-1 \kappa \sigma(g)=y$. One of the main results of this paper is a concrete description of the set $B(G)$ (previously this was known only in the quasi-split case).